[List of CFR Sections Affected (LSA), 1986-2000, Volume II (Titles 17 through 27)] [From the U.S. Government Printing Office, www.gpo.gov] Title 26 1986 26 CFR 51 FR Page Chapter I 1 Authority citation amended.................................2479, 18777 Proclamation...................................................45105 1.46-6 (b)(2)(i), (3), and (4)(ii) revised.........................18777 1.58-3T Added (temporary)..........................................15320 1.72-4 (a), (d), and (e) revised...................................45691 1.72-5 (a), (b), and (e) revised; (g) added........................45694 1.72-6 (b) revised; (d) added......................................45700 1.72-7 (b), (c), (d), and (e) revised; (f) added...................45702 1.72-9 Introductory text and concluding text revised; tables V through VIII added.........................................45706 1.72-11 (c) revised................................................45734 1.72(e)-1T Added (temporary)........................................4314 A-3 (b) corrected...............................................7262 1.79-4T Added (temporary)...........................................4315 A-3 corrected...................................................7262 1.88-1T Added (temporary)..........................................25035 1.103-10 (a), (c)(2), and (d)(1) and (3)(ii) amended; (b)(2) heading, (i), (ii)(a), and (vi) revised; nomenclature change.....................................................16299 1.125-2T Added (temporary)..........................................4318 1.132-1T Corrected..................................................3466 1.133-1T Added (temporary)..........................................4319 1.162-10T Added (temporary).........................................4319 1.163-5 Added......................................................45456 1.163-5T Removed...................................................45456 1.165-12 Added.....................................................45459 1.165-12T Removed..................................................45459 1.166-1 (b)(4) added................................................2479 1.166-4 (a) amended.................................................2479 1.166-10 Added......................................................2479 (e)(2) corrected; (e)(3) correctly placed.......................9787 1.167(a)-5 Amended..................................................1498 1.168-1 Redesignated as 1.168A-1 and (a) and (c) amended...........46618 1.168A-1 Redesignated from 1.168-1 and (a) and (c) amended.........46618 1.168-2 Redesignated as 1.168A-2 and (a) amended...................46618 1.168A-2 Redesignated from 1.168-2 and (a) amended.................46618 1.168-3 Redesignated as 1.168A-3...................................46619 1.168A-3 Redesignated from 1.168-3.................................46619 1.168-4 Redesignated as 1.168A-4...................................46619 1.168A-4 Redesignated from 1.168-4.................................46619 1.168-5 Redesignated as 1.168A-5 and (a)(3) amended; new 1.168-5 added......................................................46619 1.168A-5 Redesignated from 1.168-5 and (a)(3) amended..............46619 1.168-6 Redesignated as 1.168A-6 and nomenclature change...........46619 1.168A-6 Redesignated from 1.168-6 and nomenclature change.........46619 1.168-7 Redesignated as 1.168A-7 and nomenclature change...........46619 1.168A-7 Redesignated from 1.168-7 and nomenclature change.........46619 1.170A-7 (b)(1)(ii) and (c) amended; (b)(5) added; (e) revised......1498 1.170A-9 (c)(1) revised............................................31614 1.170A-14 Added.....................................................1499 (b)(2) and (f) Example 5 corrected..............................5322 (d)(4)(ii)(A) introductory text and (3), (g)(2) and (4)(ii)(A)(2), and (h)(4) Examples (10) and (12) corrected..........6219 1.172-1 (f) removed; (g) and (h) redesignated as (f) and (g); (e) revised....................................................43345 1.172-2 Revised....................................................43345 1.172-3 (a) introductory text and (b) amended; (e) removed; (f) redesignated as (e)........................................43345 1.172-4 (a)(1)(ii) amended; (a)(1)(x) added........................30482 (a)(1) and (b) revised; (a)(5) removed; (a)(6), (7), and (8) redesignated as (a)(5), (6), and (7); new (a)(7) amended...........43345 [[Page 518]] 1.172-5 (a)(1) and (b) removed; (a)(2), (3), (4), and (5) redesignated as (a)(1), (2), (3), and (4); new (a)(3) and (4) amended................................................43346 1.172-7 (a) amended................................................43346 1.172-8 Removed; new 1.172-8 redesignated from 1.172-10; (a) revised; (d) removed; (e) redesignated as (d)..............43346 1.172-9 Removed; new 1.172-9 redesignated from 1.172-11............43346 (c)(2) and (d) removed; (c)(3), (e), and (f) redesignated as (c)(2), (d), and (e); new (c)(2) introductory text, (ii), and flush text following (iv), (d)(1) and (3) Example (1), and (e) amended............................................................43346 1.172-10 Redesignated as 1.172-8; (a) revised; (d) removed; (e) redesignated as (d)........................................43346 Redesignated from 1.172-12; (a)(2) and (c) redesignated as (a)(8) and (d); new (a)(1) and (7) and (c) added; new (d) amended 43346 1.172-11 Redesignated as 1.172-9; (c)(2) and (d) removed; (c)(3), (e), and (f) redesignated as (c)(2), (d), and (e); new (c)(2) introductory text, (ii), and flush text following (iv), (d)(1) and (3) Example (1), and (e) amended..........43346 1.172-12 Redesignated as 1.172-10; (a)(2) and (c) redesignated as (a)(8) and (d); new (a)(1) and (7) and (c) added; new (c) amended....................................................43346 1.172-13 Added.....................................................30482 1.338-1T (c), (e)(1)(i)(B) and (C), (ii), (2)(ii) and (3), (f)(7)(ii), (h), and (j)(2) amended; (e)(2)(i) revised; (e)(1)(i)(D) added (temporary)...............................748 (b)(8) and (f)(3)(i) amended; (f)(9) added (temporary)...3587, 10621 (c), (d) heading and (2), (e)(1), (2)(i) and (ii) and (3), (j), (k)(1), (2)(v), (4) heading and (5) revised; (d)(1) introductory text, (i), and (iv), (e)(2)(iv), and (k)(2)(i) amended; (k)(3)(iii) and (6) removed; (d)(1)(v) and (k)(7) redesignated as (d)(1)(vi) and new (k)(6); new (k)(6)(i) and (ii) revised; (b)(9), new (d)(1)(v), and (k)(7) added; (d)(3) and (k)(4) nomenclature changes.........................................5190 (c), (e)(1)(ii) (A) and (B), (2)(ii)(A), (f)(7)(ii), (h) (1), (2), and (4) Examples (1) and (2), (j) (2) and (4), and (k)(1) and (7) (iv) and (v) amended; (m) added (temporary)....................17932 (m)(1) introductory text and (7)(iii)(B) corrected.............20274 (m)(15) Example (10) corrected.................................20480 (c), (e)(1)(ii)(A) and (2) heading, (ii), and (iii), (h)(2)(ii), and (k)(1) revised; (d)(3), (e)(1)(ii)(B) and (2)(iv), (j)(4)(ii), (k)(2)(i), and (l)(3)(i) amended; (e)(2)(vi) added (temporary)........................................................23739 (d)(3) and (k)(1)(ii)(C) corrected.............................34469 1.338-2T (j) Examples (1) and (2) amended (temporary)..............17936 1.338-3T (b)(2) revised (temporary)................................23741 1.338-4T (f)(5) Answer (vii)(A), (6)(iv) Answer 1 (i)(C)(1), and (j)(2) Answer 5 (i) amended (temporary)......................749 (h)(1), (2)(i) and (iii), and (3) Answer 1 (i), Answer 2 (vi), and (j)(1) and (2) Answer 6 amended; (h)(2)(vi) and (3) Answer 2 (vi) Examples (4) through (9) added (temporary)..............3587, 10621 (a)(2) and (3) and (b)(1)(ii) and (2) amended (temporary).......5193 (c)(1) Answers 2 and 4, (2) Question and Answer, (4) Answer, and (5) Answer, and (f)(1)(ii) Question 2, (3) Answer, (4) Question 4, (5) Answer, and (6)(ii) Answers 1 and 2 and (iv) Answers 2 and 3 amended; (f)(6)(i)(A) revised (temporary)...........5194 [[Page 519]] (g)(2) Answer, (h)(2)(iii), (3) Answers 1, 2, and 3, (j)(1), (2) Answers 4 and 5, (k)(1) Questions 1 and 4 and Answer 3, and (l)(1) Question amended (temporary).................................5194 (f)(6)(ii) Answer 1 corrected...................................6219 (f)(6)(iv) Answer 3 corrected..................................11017 (a) (3) and (4) table, (f)(6)(iv) Answer, and (j)(2) Answer 5 amended; (l)(5) added (temporary)..................................17936 (f)(6)(ii) Answers 1 and 2, (h)(2)(iii) and (3) Answers 2 and 3 and (j)(2) Answer 5 amended (temporary)..........................23741 (h)(3) Answer 3 Example (i) correctly designated...............33033 1.338-5T Added (temporary)..........................................5173 (j)(7)(vii) Examples (1) and (2) corrected......................6219 (j)(7)(iii) corrected...........................................9005 (c)(2)(iii)(A), (c)(6) Examples (8) and (17), (j)(6)(ii)(A) corrected..........................................................11017 (c)(2)(iii)(A), (6) Examples (8) and (17), and (j)(6)(ii)(A) corrected..........................................................11017 (a)(2), (c)(2)(v)(C), and (j)(8)(ii) heading and text, and (iii) heading and text amended (temporary).........................17936 (c)(2)(v)(C) and (j)(8)(ii) revised (temporary)................23742 1.338(b)-1T Added (temporary)................................3589, 10623 1.338(b)-2T Added (temporary)................................3591, 10624 (a)(3) added (temporary).......................................23742 (a)(3) corrected...............................................33033 1.338(b)-3T Added (temporary)................................3592, 10626 1.338(b)-4T Added (temporary)......................................23742 (a)(3) corrected...............................................33033 (c)(1)(vii) corrected..........................................34469 1.338(h)(10)-1T Added (temporary)....................................743 (f)(4) amended; (f)(5) added (temporary).................3589, 10623 (d)(3) and (d)(4) amended (temporary)...........................5196 (d)(3), (e)(5), (g) Example (7), and (j)(2)(iii) corrected......8671 (g) Example (7) correctly designated and corrected.............10381 (e)(8)(i), (g) Example (7), and (j)(5) Example (1) corrected 10540 (d)(7) (i) and (ii) amended; (d)(9) added (temporary)..........17936 (f)(2)(ii) revised; (g) Examples (2) and (7) amended (temporary)........................................................23744 1.367(a)-1 Removed.................................................17938 1.367(a)-1T Added (temporary)......................................17938 1.367(a)-2T Added (temporary)......................................17942 1.367(a)-3T Added (temporary)......................................17943 1.367(a)-4T Redesignated as 1.367(a)-7T (temporary)................17938 Added (temporary)..............................................17947 1.367(a)-5T Added (temporary)......................................17949 1.367(a)-6T Added (temporary)......................................17950 1.367(a)-7T Redesignated from 1.367(a)-4T (temporary)..............17938 1.367(d)-1T Added (temporary)......................................17953 1.368-2 Technical correction........................................3466 (j)(4) corrected................................................6400 1.381(c)(4)-1 (a)(1)(ii) amended....................................2481 1.401(a)-18 Removed................................................45736 1.401(j)-1--1.401(j)-6 Removed.....................................45736 1.402(a)(5)-1T Added (temporary)....................................4320 1.403(b)-1 (d)(4) introductory text and (ii) amended; (d)(4)(iv) and Tables I and II revised................................45736 1.404(a)-1(T) Added (temporary).....................................4320 1.404(a)(8)-1T Added (temporary)....................................4321 1.404(b)-1T Added (temporary).......................................4321 1.404(b)-1T A-1 corrected..........................................11303 A-2 (b)(1) corrected............................................7262 1.404(d)-1 Removed..................................................4322 1.404(d)-1T Added (temporary).......................................4322 1.404(g)-1 Added...................................................16297 1.404(k)-1T Added (temporary).......................................4322 1.419-1T Added (temporary)..........................................4323 A-3, A-6, and A-11 corrected...................................11303 A-10 (a) corrected..............................................7262 1.419A-1T Added (temporary).........................................4329 A-1 corrected..................................................11303 1.446-1 (c)(1)(ii) amended...........................................378 1.451-3 (a), (b), (d)(1) and (5), and (e)(1) and (2)Examples (1) and (2) revised; (d)(5)(iv), (6), and (e)(2)Example (3) redesignated as (d)(7), (8), and (e)(2)Example (4); new (d)(8) and (e)(2) example (4) revised; new (d)(6) and (9), new (e)(2)Examples (3), (5), (6), and (7), (e)(3), and (g) added........................................................378 [[Page 520]] (b)(2)(iii) corrected..........................................16021 (b)(3)(iii)(D) correctly designated; (d)(9)(v) (A), (B), and (C) correctly paragraphed; (b)(3) (i) and (iii)(A), (5)(iii)(I), (9)(v) (B) and (C), and (x)(F) corrected............................6520 (b)(2)(i)(C) introductory text, (d)(6)(iii)(H) and (9)(x)(B), and (e)(2)Example (5) corrected.....................................6914 1.451-5 (b) revised..................................................393 1.461(h)-4T Added (temporary).......................................4329 A-1 corrected..................................................11303 1.463-1T Added (temporary)..........................................4329 (e)(3) and (f) corrected.......................................11303 1.468A-1T Added (temporary)........................................25035 1.468A-2T Added (temporary)........................................25036 1.468A-3T Added (temporary)........................................25038 (d)(4)(ii)(B) and (iii)(B), (e)(2), and (h)(2)(vi)(B) introductory text corrected........................................26878 1.468A-4T Added (temporary)........................................25043 1.468A-5T Added (temporary)........................................25044 1.468A-6T Added (temporary)........................................25046 1.468A-7T Added (temporary)........................................25047 (a) corrected..................................................26878 1.468A-8T Added (temporary)........................................25047 (b)(5)(i)(B) corrected.........................................26878 1.471-10 Revised.....................................................393 1.471-11 (c)(1) and (3) revised......................................393 1.501(e)-1 Redesignated as 1.501(k)-1; new 1.501(e)-1 added........31615 (b)(4) corrected...............................................33593 1.501(k)-1 Redesignated from 1.501(e)-1............................31615 1.505(c)-1T Added (temporary).......................................4330 1.512(a)-5T Added (temporary).......................................4332 A-1 and A-4(a) corrected........................................7262 A-3 corrected..................................................11303 1.513-6 Added.......................................................5322 Correctly designated............................................8490 1.537-1 (a) amended; (f) added.....................................30483 1.537-2 (b)(4) and (5) amended; (b)(6) added.......................30484 1.704-1 (b)(0) table, (2)(iv) (f)(1), (m)(3), and (5) Examples (15) and (18) corrected....................................10826 (b)(4)(iv) heading revised; (b)(4)(iv) text and (b)(5) Examples (20) through (23) added...................................32062 (b)(1) (i) and (ii) amended....................................32068 (b)(1)(iii), (2)(ii)(b), (d)(6), (f), (h), (i), (iii)(c)(2), (iv) (b), (c), (d)(3), (f) introductory text, and (f)(5)(ii) amended; (b)(2)(iv)(g)(3) and (m)(4) revised.......................32069 (b)(0) table, (2)(iv)(j), (3) (i) and (iii), (4) (i) and (v), (b)(5) Examples (1)(ix), (7) (i) and (iii) (13)(i), (14)(i), and (18) (iii), (vii) and (viii) amended; (b)(2)(iv)(r) revised........32070 1.817-5T Revised (temporary).......................................32634 1.819-5 Determination................................................883 1.857-6 (e)(1)(ii) amended.........................................43347 1.897-1 (c)(2)(iii)(A), (d)(2)(i), and (n) revised; (c)(2)(iii) introductory text republished..............................46626 1.897-2 (b)(2)(v), (g)(1)(ii)(A) introductory text, (2)(ii) introductory text, (h), and (i) revised; (c)(4)(ii), (c)(5) Examples (1) and (2), and (g)(3) amended............46627 1.897-3 (a) and (c)(4) amended.....................................46629 1.936-4 Added......................................................21524 1.936-5 Added......................................................21524 (a) Example (2), (b)(4) and (7) corrected......................27174 1.936-6 Added......................................................21532 (b)(1)(iv) Example (2) corrected...............................27174 1.936-7 Added......................................................21545 1.1042-1T Added (temporary).........................................4333 1.1092(b)-1T (a) through (d) revised; (e) and (f) redesignated as (f) and (g); new (e) added (temporary); (g) Examples (13), (14), and (15) removed; (g) Examples (8) through (12), (16), and (17) redesignated as (g) Examples (9) through (13), (15), and (16); new (g) Examples (8), (14), and (17) through (27) added; (g) Examples (4), new (8), (9), and (15) amended (temporary)....................................1786 (g) Examples (21), (22) and (24) amended (temporary)............3773 (g) Examples (11), (12), and (13) corrected (temporary).........5516 1.1092(b)-2T (d) amended (temporary)................................1788 1.1092(b)-5T (n) revised; (p) and (q) added (temporary).............1788 1.1239-1 (c)(3) redesignated as (c)(5); new (c) (3) and (4) added 42835 [[Page 521]] 1.1287-1 Added.....................................................45461 1.1287-1T Removed..................................................45461 1.1361-0A Added....................................................34201 1.1361-1--1.1378-3 Removed.........................................34201 1.1374-1A Added....................................................34201 1.1375-1A Added....................................................34203 1.1445-1 Added.....................................................46629 1.1445-1T Removed..................................................46651 1.1445-2 Added.....................................................46633 1.1445-2T Removed..................................................46651 1.1445-3 Added.....................................................46637 1.1445-3T Removed..................................................46651 1.1445-4 Added.....................................................46641 1.1445-4T Removed..................................................46651 1.1445-5 Added.....................................................46642 1.1445-5T Removed..................................................46651 1.1445-6 Added.....................................................46648 1.1445-6T Removed..................................................46651 1.1445-7 Added.....................................................46650 1.1445-7T Removed..................................................46651 1.1445-8T Added (temporary)........................................46653 1.1502-75T Added (temporary).........................................749 1.6012-1 (b)(2)(i) amended.........................................46651 1.6038B-1T Added (temporary).......................................17957 1.6049-5T Added (temporary)........................................45106 1.6050I-1 Added....................................................31611 (d)(2)(ii) and (iv) Example corrected..........................33033 1.6302-1T Added (temporary)........................................46620 1.6411-1 (d) removed...............................................43347 1.7872-5T (b) (9), (12), and (13) revised (temporary)..............25033 (b)(9) corrected...............................................28553 4a Removed.........................................................43191 5f.103-1 (c)(1), (e) heading, and (f) Example (2) revised; (e) (1) through (3) and (f) Examples (4) through (6) added.........45463 7 Authority citation amended.......................................17960 7.367(b)-1 (a) amended.............................................17960 7.367(b)-4 (b)(2)(i) revised.......................................17961 20.2039-1T Added (temporary)........................................4335 20.2041-3 (d)(6) revised...........................................28367 20.2046-1 Added....................................................28368 20.2055-2 (e)(2)(i) amended; (e)(2) (iv), (v), and (vi) redesignated as (e)(2) (v), (vi), and (vii); new (e)(2)(iv) added............................................1507 (e)(2)(i) corrected.............................................5322 (e)(2) corrected................................................6219 (c) revised....................................................28368 (e)(2)(vi) (a), (g) introductory text, (h), and (vii)(a) and (f) (1), (2) introductory text, (iv) introductory text and Examples (1) through (4), and (v) amended..........................32071 20.2056(a)-1 (a) and (b)(2) amended................................28368 20.2056(d)-1 Revised...............................................28368 20.2056(d)-2 Added.................................................28368 25.2511-1 (c) revised..............................................28369 25.2514-3 (c) heading and (5) revised; (c) (1) through (4) headings and (6) added.....................................28370 25.2518-1 Added....................................................28370 25.2518-2 Added....................................................28371 (d)(4) Example (2) corrected...................................31939 25.2518-3 Added....................................................28375 (d) Example (15) corrected.....................................31939 25.2522(c)-3 (c)(2)(i) amended; (c)(2) (iv), (v), and (vi) redesignated as (c)(2) (v), (vi), and (vii); new (c)(2)(iv) added............................................1507 (c)(2)(i) corrected.......................................5323, 6219 31 Authority citation amended...............................40168, 45107 31.3402(f)(1)-1T Added (temporary).................................45107 31.3402(f)(2)-1T Added (temporary).................................45107 31.6011(a)-3AT Added (temporary)...................................40168 31.6053-3 Technical correction......................................6736 31.6053-4T (b) corrected............................................6736 31.6071(a)-1T Added (temporary)....................................40169 31.6157-1T Added (temporary).......................................40169 31.6302(c)-2AT Added (temporary)...................................40169 35a Authority citation added; section authority citations removed 45464 35a.9999-5 (e) correctly designated................................11447 (a) through (f) amended........................................45464 46.0-1 (a)(3) and (4) redesignated as (a)(4) and (5); new (a)(3) added; (b) amended.........................................33594 46.4701-1 (Subpart C) Added........................................33594 (b)(6)(ii) corrected...........................................36392 46.6011(a)-1 (a) amended...........................................33595 48.4041 Removed.......................................................12 48.4041-1 Revised.....................................................12 48.4041-2 Removed.....................................................12 Added.............................................................13 48.4041-3 Revised.....................................................14 48.4041-4 Removed.....................................................14 Added.............................................................15 48.4041-5 Removed.....................................................14 Added.............................................................15 48.4041-6 Removed.....................................................14 Added.............................................................15 [[Page 522]] 48.4041-7 Removed.....................................................14 Added.............................................................16 48.4041-8 Removed.....................................................14 Added.............................................................17 48.4041-9 Removed.....................................................14 Added.............................................................18 48.4041-10 Removed....................................................14 Added.............................................................18 48.4041-11 Redesignated as 48.4041-15.................................14 Added.............................................................19 48.4041-12 Redesignated as 48.4041-16.................................14 Added.............................................................20 48.4041-13 Redesignated as 48.4041-17.................................14 Added.............................................................20 48.4041-14 Redesignated as 48.4041-18.................................14 Added.............................................................20 48.4041-15 Redesignated from 48.4041-11...............................14 48.4041-16 Redesignated from 48.4041-12...............................14 48.4041-17 Redesignated from 48.4041-13...............................14 48.4041-18 Redesignated from 48.4041-14...............................14 48.6427-1 Technical correction.....................................12515 51 Authority citation amended.......................................5995 51.4988-2 (c) (4), (5) and (6) redesignated as (c) (5), (6) and (7); new (c)(4) added.......................................5995 51.4994-1 (c)(1)(i) and (ii)(A) corrected...........................3597 51.4996-1 (b)(3) revised............................................5995 54.4976-1T Added (temporary)........................................4336 54.4978-1T Added (temporary)........................................4336 154.1-1 Removed.......................................................21 301 Authority citation amended...........7440, 9950, 10350, 13214, 47017 301.6011-2 Added...................................................10350 (b)(2)(i) and (c)(4)(i)(A) amended.............................30352 301.6103(j)(1)-1 (b)(2)(iii), (3)(xi) and (xii), and (5) revised; (b)(3)(xiii) and (b)(6) added; (b)(2) introductory text republished................................................47017 301.6103(j)(2)-1 Removed...........................................47018 301.6111-1T Amended (temporary).....................................7440 301.6212-1 (c) amended.............................................16305 301.6213-1 (e) amended.............................................16305 301.6231(a)(3)-1 Added.............................................13214 (c)(2)(iv) flush text and (3)(iv) flush text corrected.........19062 301.6503(a)-1 (a)(3) added.........................................16305 301.6503(g)-1 Amended..............................................16305 301.6861-1 (g) amended.............................................16305 301.6867-1T Added (temporary).......................................9950 301.7611-1 Redesignated from 301.7611-1T and amended................6220 301.7422-1 Revised.................................................16305 301.7602-1 Revised.................................................23053 301.7609-1 Revised.................................................23054 301.7609-2 (c) and (d) added.......................................23054 301.7609-3 Revised.................................................23055 301.7609-4 (c) added...............................................23055 301.7609-5 (b) and (c) revised; (d) added..........................23055 301.7611-1T Redesignated as 301.7611-1 and amended..................6220 301.7701-4 (c) revised..............................................9952 301.7701-17T Added (temporary)......................................4337 601.702 (f)(3) and (4) revised; (f)(5) through (9) redesignated as (f)(6) through (10); new (f)(5) added; new (f)(6) amended 7442 601.9000 (c) table amended (OMB numbers)............................7442 602 Authority citation correction..................................30857 602.101 (c) table amended (OMB numbers)..............................21, 394, 749, 1507, 2481, 4338, 5197, 7441, 10352, 16300, 16306, 17961, 21546, 23744, 25049, 28378, 30484, 31613, 31617, 33595, 34204, 40169, 45106, 45461, 45466, 45736, 46620, 46651, 46654 (c) table corrected (OMB numbers)................12515, 13496, 20646 1987 26 CFR 52 FR Page Chapter I 1 Authority citation amended.......................................7410, 10744, 12162, 15308, 23433, 24999, 29674, 30358, 31994, 33809, 35415, 42098, 48409, 48526, 48995 Proclamation...................................................18562 1.1(i)-1T Added (temporary)........................................33579 Corrected......................................................36133 [[Page 523]] 1.23-1 Redesignated from 1.44C-1; (a), (b), (d)(2) (i) and (ii), and (e) amended; (c) revised; (d)(3) (i) through (x) redesignated as (d)(4)(ii) (A) through (J); new (d)(3) and (4)(i) added; new (d)(4)(ii) heading and introductory text amended....................................................26669 1.23-2 Redesignated from 1.44C-2; introductory text, (a)(1) (i) and (iii), (b)(1) and flush text following (2), (c)(4), (d)(3), (4) (iv) and (viii), (e)(1)(iii) and flush text following (iii) and (2), (f) (1) and (4), (g) and (h) amended; (i) added.........................................26670 1.23-3 Redesignated from 1.44C-3; (a)(1), (b), (d), (e), (h)(1) (i) and (ii), (2), (3) and (4) Example 2, (j)(2) Example and (k) introductory text amended; (c) and (j)(1) revised 26672 1.23-4 Redesignated from 1.44C-4...................................26672 1.23-5 Redesignated from 1.44C-5; (a) (1) through (5), (b)(1) and (c) amended................................................26672 1.23-6 Redesignated from 1.44C-6; (a)(1) and (e) amended...........26673 1.32-1T Added (temporary)..........................................22302 Technical correction...........................................23398 1.42-1T Added (temporary)..........................................23433 (d)(8)(i), (ii)(B) and (e)(2) corrected........................24583 1.42-2T Added (temporary)..........................................42099 (d)(2)(xii) corrected..........................................44672 1.44C-1 Redesignated as 1.23-1; (a), (b), (d)(2) (i) and (ii), and (e) amended; (c) revised; (d)(3) (i) through (x) redesignated as (d)(4)(ii) (A) through (J); new (d)(3) and (4)(i) added; new (d)(4)(ii) heading and introductory text amended....................................................26669 1.44C-2 Redesignated as 1.23-2; introductory text, (a)(1) (i) and (iii), (b)(1) and flush text following (2), (c)(4), (d)(3), (4) (iv) and (viii), (e)(1)(iii) and flush text following (iii) and (2), (f) (1) and (4), (g) and (h) amended; (i) added.........................................26670 1.44C-3 Redesignated as 1.23-3; (a)(1), (b), (d), (e), (h)(1) (i) and (ii), (2), (3), and (4) Example 2, (j)(2) Example and (k) introductory text amended; (c) and (j)(1) revised......26672 1.44C-4 Redesignated as 1.23-4.....................................26672 1.44C-5 Redesignated as 1.23-5; (a) (1) through (5), (b)(1) and (c) amended................................................26672 1.44C-6 Redesignated as 1.23-6; (a)(1) and (e) amended.............26673 1.48-9 (c)(10), (d) and (e) revised................................27337 1.56-1 Redesignated as 1.56A-1 and (b)(2)(ii) amended..............15309 1.56-2 Redesignated as 1.56A-2.....................................15309 1.56-3 Redesignated as 1-56A-3 and (b) and Example amended.........15309 1.56-4 Redesignated as 1.56A-4.....................................15309 1.56-5 Redesignated as 1.56A-5 and (b)(2) flush text, (e)(5), and (h) Example (4) amended....................................15309 1.56A-1 Redesignated from 1.56-1 and (b)(2)(ii) amended............15309 1.56-0T Added (temporary)..........................................15309 1.56-1T Added (temporary)..........................................15310 1.56A-2 Redesignated from 1.56-2...................................15309 1.56A-3 Redesignated from 1.56-3 and (b) and Example amended.......15309 1.56A-4 Redesignated from 1.56-4...................................15309 1.56A-5 Redesignated from 1.56-5 and (b)(2) flush text, (e)(5), and (h) Example (4) amended................................15309 1.57-4 (b) introductory text and (2)(ii) flush text and (e) Example (5) amended........................................15309 1.57-5 (b) amended.................................................15309 1.58-7 (c)(1)(iii) Example (4), (c)(2) Example (3), and (c)(4) amended....................................................15309 1.72-4 (d)(3)(ii) introductory text corrected......................10223 1.72-6 (d)(3)(iii)(D) corrected....................................10223 1.101-7T Added (temporary).........................................35415 1.103A-2 (k)(1), (l)(1)(ii), and (m)(1) amended.....................7410 1.149(e)-1T Added (temporary).......................................7410 (e)(3) (ii) and (iii) corrected................................10368 1.163-8T Added (temporary).........................................24999 1.163-9T Added (temporary).........................................48409 1.163-10T Added (temporary)........................................48410 [[Page 524]] 1.174-2 (a)(1) amended.............................................10084 1.179-1 Revised......................................................410 1.179-2 Revised......................................................412 1.179-3 Revised......................................................413 1.179-4 Revised......................................................414 1.179-5 Added........................................................414 1.263(a)-1 (c)(4) and (5) redesignated as (c)(5) and (6); new (c)(4) added.................................................414 (b) amended....................................................10084 1.263(a)-2 (b) amended.............................................10084 1.263(a)-3 (b)(5) through (10) redesignated as (b)(6) through (11); new (b)(5) added.......................................414 1.263A-1T Added (temporary)........................................10060 (a)(5)(iii)(A), (b)(2)(iii)(I), (c)(4)(i)(C), (d)(3)(ii)(A)(1), (C) (3), and (4) and (5), (e)(1), (3)(iii), (7)(iii) and (11)(iii) revised; (b)(2)(vii), (5)(vii) and (6)(vi), (c)(5)(iii), (e)(7)(iv), (9)(ii) Examples (4) and (5) and (11)(v) added (temporary)..................................................29378 1.382-1T Added (temporary).........................................29674 1.382-2T Added (temporary).........................................29675 1.441-1 Redesignated as 1.441-1T and heading, (b), (f), and (g) revised and (h) added......................................48526 1.441-1T Redesignated from 1.441-1 and heading, (b), (f), and (g) revised and (h) added (temporary)..........................48526 1.441-2 (f) added...................................................3617 Redesignated as 1.441-2T and heading and (e) revised...........48527 1.441-2T Redesignated from 1.441-2 and heading and (e) revised (temporary)................................................48527 Heading and (f) revised (temporary)............................48528 1.441-3T Added (temporary)..........................................3617 1.441-4T Added (temporary).........................................48528 1.442-1 (f) amended.................................................3619 1.442-2T Added (temporary)..........................................3619 1.442-3T Added (temporary)..........................................3622 1.446-1 (a)(4)(i) amended..........................................10084 1.471-3 (c) amended................................................10084 1.471-5 (c) Amended................................................10084 1.471-6 (f) amended................................................10084 1.471-8 (a) amended................................................10084 1.471-11 (a) amended...............................................10084 1.448-1T Added (temporary).........................................22766 1.448-2T Added (temporary).........................................22774 1.565-1 Removed....................................................47555 1.565-1T Added (temporary).........................................47555 1.565-2 Removed....................................................47556 1.565-2T Added (temporary).........................................47556 1.565-3 Removed....................................................47556 1.565-3T Added (temporary).........................................47556 1.565-5 Removed....................................................47557 1.565-5T Added (temporary).........................................47557 1.565-6 Removed....................................................47557 1.565-6T Added (temporary).........................................47557 1.702-3T Added (temporary).........................................48530 1.704-1 (b)(5) Examples (20) and (22) corrected; (b)(3)(ii) correctly designated.......................................10223 1.706-1 (b)(7) added................................................3623 1.706-1T Added (temporary).........................................48995 1.807-1T Added (temporary)............................................39 1.897-2 (c)(5) Example (2), (h)(2)(v) and (4)(ii) corrected.........3796 (c)(4)(ii) corrected............................................3916 1.901-1 (d) revised................................................33932 1.904(f)-1 Added...................................................31994 (f) Examples (2) and (3) corrected.............................43434 1.904(f)-2 Added...................................................31997 (c)(5) Example (6) and (d)(5)(i)(A) corrected..................43434 1.904(f)-3 Added...................................................32001 (b) and (d) Example (4) corrected..............................43434 1.904(f)-4 Added...................................................32002 1.904(f)-5 Added...................................................32002 (a) corrected..................................................43434 1.904(f)-6 Added...................................................32003 1.907(c)-1 (e) (3), (4), (5), (6) and (f) added....................33932 1.921-1T (a)(4) Question 4A and Answer 4A, (9) Question 11A and Answer 11A, and (10) Question 12A and Answer 12A added (temporary).................................................6434 (b)(1) Answer 1 revised; (b)(12) Answer 12 amended (temporary) 6435 1.921-2 Added.......................................................6469 1.921-2T Removed....................................................6469 1.921-3T Added (temporary)..........................................6435 1.922-1 Added.......................................................6470 1.922-1T Removed....................................................6469 1.923-1T Added (temporary)..........................................6438 1.924(a)-1T Added (temporary).......................................6438 1.924(c)-1 Added....................................................5089 1.924(c)-1T Removed................................................10742 1.924(d)-1 Added....................................................5090 1.924(d)-1T Removed................................................10742 1.924(e)-1 Added....................................................5094 1.924(e)-1T Removed................................................10742 1.925(a)-1T Added (temporary).......................................6443 1.925(b)-1T Removed.................................................6435 [[Page 525]] Added (temporary)...............................................6455 1.925(c)-1T Removed.................................................6435 1.926(a)-1T Added (temporary).......................................6458 1.927-1T Removed....................................................6465 1.927(a)-1T Added (temporary).......................................6459 1.927(b)-1T Added (temporary).......................................6464 1.927(d)-1 Added....................................................6473 1.927(d)-1T Removed.................................................6469 1.927(d)-2T Added (temporary).......................................6465 1.927(e)-1T Added (temporary).......................................6465 1.927(e)-2T Added (temporary).......................................6465 1.927(f)-1 Added....................................................6475 1.927(f)-1T Removed.................................................6469 1.1016-5 (t) revised...............................................26673 1.1033(g)-1 (b)(1) amended...........................................414 1.1245-2 (a)(3) amended..............................................414 1.1361-0A (b) corrected.............................................9162 1.1361-1--1.1378-3 Correctly removed................................9161 1.1374-1A (d)(1) flush text corrected...............................9162 1.1375-1A (d)(2) corrected; (f) correctly designated; (f) Example (2) correctly added.........................................9162 1.1402(e)-5T Added (temporary).....................................12162 1.1441-5 (c) revised...............................................33933 1.1445-1 (c)(2)(ii) heading, (B)(1), and (f) heading and (3)(ii) corrected...................................................3796 (b)(4), (e)(4) introductory text and (f)(2) corrected...........3916 Correctly designated............................................4822 1.1445-1T Correctly designated......................................2648 1.1445-2 (d)(1) corrected...........................................3917 1.1445-2T Correctly designated......................................2648 1.1445-3 (b)(1), (c)(2) introductory text, and (g) introductory text, (2), (3), and (4) corrected...........................3796 1.1445-3T Correctly designated......................................2648 1.1445-4 (f)(3) (ii) and (iii) corrected............................3796 (c)(2) corrected................................................3917 1.1445-4T Correctly designated......................................2648 1.1445-5 (b)(2)(i) introductory text, (3)(iii)(C), and (7), (c)(1)(i), (iii) (A), (B) introductory text and (2), and (C) table, and (3)(iv)(A) corrected; (b)(3)(iii) and (c)(3)(i) correctly designated..............................3796 Heading, (a) and (b)(2)(ii) introductory text, (c)(1) (ii), (iii)(A) and (B)(2), and (e) heading corrected; (b)(8) (i) and (v) and (c)(1)(iii)(B)(1) correctly designated..........................3917 1.1445-5T Correctly designated......................................2648 1.1445-6 (c) introductory text and (e)(1)(ii) corrected.............3796 (c) introductory text corrected.................................3917 1.1445-6T Correctly designated......................................2648 1.1445-7 Heading corrected..........................................3796 1.1445-7T Correctly designated......................................2648 1.1445-8T (b) correctly designated; (b)(1) introductory text and (g) corrected...............................................1691 1.1502-9 Added.....................................................32005 (f) Example (5) corrected......................................43434 1.1502-13 (c)(2) amended...........................................10084 1.1502-81T Added (temporary)........................................8448 1.6041-3 (i) amended; (j) removed; (k) through (q) redesignated as (j) through (p); new (m) revised...........................30358 1.6045-3T Added (temporary)........................................10744 1.6050D-1 (a) introductory text and (1) amended....................26673 1.6050K-1 Added.......................................................41 1.6050K-1T Removed....................................................41 1.6302-1 Heading and (a) revised...................................33809 1.6302-1T Removed..................................................33809 1.6655-2T Added (temporary)........................................10051 1.6655-7T Added (temporary)........................................15320 5f.103-3 (a) amended................................................7411 5h Authority citation corrected.....................................8405 5h.5 Added..........................................................3624 Heading correctly revised; (a)(1) introductory text and table and (4)(i), (f)(1) flush text, (g), (h)(3) and (4)(i) corrected.....8405 (a)(1) table, (3)(iv) and (vi), and (e)(3) corrected...........10085 18.1366-5 Added....................................................48532 18.1378-1 (e) added.................................................3623 31 Authority citation amended........................21511, 33582, 45633 31.3402(f)(1)-1 (e) revised........................................45633 31.3402(f)(1)-1T Removed...........................................45633 31.3402(f)(2)-1 (g)(1) revised.....................................45633 31.3402(f)(2)-1T Removed...........................................45633 31.6051-1 (h) amended (temporary)..................................34357 Correctly designated...........................................41388 [[Page 526]] 31.6051-2 (c) amended (temporary)..................................34357 31.6053-3 (f)(1)(iv) amended; (j)(19) added; (b)(5), (h), and (j)(9) revised.............................................21511 31.6053-3T Removed.................................................21511 31.6053-4 Added....................................................21513 31.6053-4T Removed.................................................21511 31.6205-2 Added....................................................33582 35a Authority citation amended.....................................13432 35a.3406-1 Heading added...........................................13432 Heading revised; text added....................................44866 35a.3406-2 Added...................................................13432 35a.9999-1 Amended.................................................44873 35a.9999-2 Amended.................................................44874 35a.9999-3 Amended.................................................44874 41 Authority citation amended......................................33584 41.4481-1 Nomenclature change; (a)(2) revised......................33584 41.4481-3 (a) introductory text and (1) revised; (a)(2) amended....33584 41.4482(c)-1 (b) nomenclature change...............................33584 41.4483-5 Nomenclature change......................................33584 41.4483-7T Added (temporary).......................................33584 41.6001-3T Added (temporary).......................................33585 41.6091-1 (a) and (b) amended......................................33584 46.6011(a)-1 (a) corrected..........................................9656 48.4041-5 (a)(1) redesignated as (a)(1)(i) and amended; (a)(1)(ii) added......................................................32008 48.4041-18 Revised.................................................31616 48.4041-19 Added...................................................31617 48.4041-20 Added...................................................31617 48.4071-1 (a) and (b)(1) revised; (b)(2) redesignated as (b)(3); new (b)(2) added...........................................31618 48.4071-2 (b) heading revised; (b) text amended....................31618 48.4081-2 (a), (b), (c) heading, (e)(1) and (2) heading, (f)(1) and (g) revised; (c)(1) and (2), (e)(2), (f)(2) heading and text and (h) amended; (e)(3), (f)(3) and (h)(4) added; (i) removed................................................31618 48.6420-4 (l) amended..............................................31621 48.6427-1 (a)(2)(iv) amended.......................................31621 51 Authority citation amended.......................................3002 Authority citation corrected...................................10224 51.4996-1 (d)(3)(iv) corrected.....................................10224 51.6245-1T Added (temporary)........................................3002 54 Authority citation amended......................................46750 54.4981A-1T Added (temporary)......................................46750 54.6011-1T Added (temporary).......................................10563 54.6071-1T Added (temporary).......................................10563 301 Authority citation amended................................3002, 6780 Authority citation corrected....................................9296 301.6011-2 (f) revised.............................................19137 301.6221-1T Added (temporary).......................................6781 301.6222(a)-1T Added (temporary)....................................6781 301.6222(a)-2T Added (temporary)....................................6781 301.6222(b)-1T Added (temporary)....................................6782 301.6222(b)-2T Added (temporary)....................................6782 301.6222(b)-3T Added (temporary)....................................6782 301.6223(a)-1T Added (temporary)....................................6783 (a)(2) corrected................................................9296 301.6223(a)-2T Added (temporary)....................................6783 301.6223(b)-1T Added (temporary)....................................6783 301.6223(c)-1T Added (temporary)....................................6784 (c) corrected...................................................9296 301.6223(e)-1T Added (temporary)....................................6784 301.6223(e)-2T Added (temporary)....................................6785 301.6223(f)-1T Added (temporary)....................................6785 301.6223(g)-1T Added (temporary)....................................6785 301.6223(h)-1T Added (temporary)....................................6786 Correctly designated............................................9296 301.6224(a)-1T Added (temporary)....................................6786 301.6224(b)-1T Added (temporary)....................................6786 301.6224(c)-1T Added (temporary)....................................6786 301.6224(c)-2T Added (temporary)....................................6787 301.6224(c)-3T Added (temporary)....................................6787 301.6226(a)-1T Added (temporary)....................................6788 301.6226(b)-1T Added (temporary)....................................6788 [[Page 527]] 301.6226(e)-1T Added (temporary)....................................6788 301.6226(f)-1T Added (temporary)....................................6788 301.6227(b)-1T Added (temporary)....................................6788 301.6227(c)-1T Added (temporary)....................................6788 (a) corrected...................................................9296 301.6229(b)-1T Added (temporary)....................................6789 301.6229(e)-1T Added (temporary)....................................6789 301.6230(b)-1T Added (temporary)....................................6789 301.6230(c)-1T Added (temporary)....................................6789 301.6230(e)-1T Added (temporary)....................................6789 301.6231(a)(1)-1T Added (temporary).................................6789 (a)(3) corrected................................................9296 301.6231(a)(2)-1T Added (temporary).................................6790 301.6231(a)(5)-1T Added (temporary).................................6790 301.6231(a)(6)-1T Added (temporary).................................6790 301.6231(a)(7)-1 Added (temporary)..................................6791 301.6231(a)(12)-1T Added (temporary)................................6793 301.6231(c)-3T Added (temporary)....................................6793 301.6231(c)-4T Added (temporary)....................................6793 301.6231(c)-5T Added (temporary)....................................6793 301.6231(c)-6T Added (temporary)....................................6793 301.6231(c)-7T Added (temporary)....................................6793 301.6231(c)-8T Added (temporary)....................................6794 301.6231(d)-1T Added (temporary)....................................6794 301.6231(e)-1T Added (temporary)....................................6794 301.6231(e)-2T Added (temporary)....................................6794 301.6231(f)-1T Added (temporary)....................................6794 301.6233-1T Added (temporary).......................................6795 301.6241-1T Added (temporary).......................................3002 301.6245-1T Added (temporary).......................................3003 301.6402-6T (b) revised (temporary)................................17950 301.6404-2T Added (temporary)......................................30163 301.6723-1T Added (temporary)......................................34355 (d)(2) corrected...............................................41388 601.105 (c)(2)(iii) and (d)(2) revised; (c)(2)(iv) added...........38406 601.106 (a)(1)(i) amended; flush text following (a)(1)(ii)(c) revised; (a)(1) (iii) and (iv) redesignated as (a)(1) (iv) and (v); new (a)(1)(iii) added.............................38406 601.601 (c) amended................................................26673 601.702 (a)(1) introductory text and flush text following (v), (b)(1) introductory text, (2), (3) (iii) and (iv), and (c)(1) and (2)(i) amended; (b)(3)(ii) and (c)(2)(ii) revised; (b)(2)(iii) added.................................37940 (c)(3) (v), (vii), and (viii), (4)(i) (A) and (B), (5) introductory text, (i), and flush text following (iii) and (6) amended; (c)(3)(ix) added; flush text at end of (c)(3) and (4)(iii) revised...................................................37941 (c)(7) (i), (ii), and (iv), (8) introductory text and (v), (10), and (11) revised; flush text following (c)(8)(vi) and (9)(i) (B) and (C) amended................................................37942 (d)(5) removed; (c)(12) and (d)(8) redesignated as (c)(13) and (d)(5); new (c)(13) and (d) (1), (2), and new (5) amended; (d) (3), (4), and (7) revised; new (c)(12) added.......................37943 (f) revised....................................................37944 (g) revised....................................................37946 (h) added......................................................37951 602.101 Correctly designated.......................................10368 (c) table amended (OMB numbers)..................................42, 3004, 3623, 3631, 5101, 6466, 6476, 6795, 7411, 10085, 10564, 10748, 12163, 13437, 15320, 21513, 23440, 25007, 26673, 29697, 30163, 31621, 32008, 32009, 33585, 34357, 42100, 46760, 47557, 48419, 48997 (c) table corrected (OMB numbers)...............................1416 Technical correction...........................................10368 602.106 (c) table amended (temporary).......................22777, 46075 [[Page 528]] 1988 26 CFR 53 FR Page Chapter I 1 Authority citation amended.......................................4967, 5698, 6605, 6618, 6803, 7507, 8749, 9873, 12002, 12008, 12679, 16079, 16216, 18278, 19693, 20311, 20613, 20616, 22166, 23613, 26054, 27039, 27491, 29881, 32219, 32385, 33461, 34050, 34490, 34719, 34731, 35474, 38710 Authority citation corrected....................................8302 1.28-0 Added.......................................................38710 (d)(5)(iv)(D) correctly revised; (d)(5)(iv)(E) correctly added 40879 1.28-1 Added.......................................................38711 (d)(1)(ii)(A) corrected........................................40879 (b)(4), (c)(1)(iii) and (2), (d)(1)(i)(B), (ii)(D), (iii), (2)(iii)(E), (4)(i), (5)(iii), (iv)(C), and (6)(iii)(A) corrected 41013 1.32-1T Removed....................................................32219 1.46-1 (g)(6) and (n) Examples (6) and (7) added....................6618 (a)(2) and (d) revised; (e)(5) and (q) added...................39591 1.46-3 (a)(1) amended...............................................6618 1.46-5 Added........................................................6618 (h)(4), (j)(7) Example, and (p)(3) Example (2) corrected.......11162 1.47-1 (a)(1)(i) amended; (g) added.................................6625 1.47-3 (g) redesignated as (g)(1); new (g)(1) heading and (2) added.......................................................6625 1.48-1 (h)(1)(iii) and (2)(iv) added...............................39592 1.48-8 (a)(3)(iii) revised.........................................12678 1.48-12 Added......................................................39592 (c)(3)(ii)(A)(2) and (8)(i) corrected..........................43866 1.52-1 (c)(1) (i) and (ii), (d)(1)(i) and (g) amended; (d)(1)(ii) flush text and (h) added....................................6605 (h)(2)(i) corrected.............................................8302 (c)(1) (i) and (ii) and (d)(1)(i) corrected....................16408 1.56-0T (b)(6) redesignated as (b)(7); new (b)(6) and (d)(7) added; (c)(5)(ii) revised (temporary)......................15202 1.56-1T (b)(2) (iii) and (iv), (4) (i), (iii), and (iv) and (c)(1)(ii) and (4) amended; (b)(6) redesignated as (b)(7); new (b) (6) and (7) Examples (9) through (14), (c)(5)(ii) text and (6) Examples (15) through (21) and (d)(7) added 15202 1.62-1 Removed......................................................9873 1.62-1T Added (temporary)...........................................9873 1.67-1T Added (temporary)...........................................9875 1.67-2T Added (temporary)...........................................9876 (o)(3) corrected...............................................13464 1.67-3T Added (temporary)...........................................7507 1.67-4T Heading added (temporary)...................................9881 1.88-1 Added........................................................6804 1.88-1T Removed.....................................................6804 1.162-1 (b)(7) added................................................9881 1.163-5 (c)(2)(i) introductory text, (B)(4), and (3) amended.......17926 1.163-5T Added (temporary).........................................17928 1.167(a)-5T Added (temporary)......................................27043 Comment time extended..........................................32899 1.170A-4 (c)(2) and (D) Examples (5) through (8) and (10) revised 5569 1.170A-13 (b)(1) and (3)(i)(B) revised; (c) added..................16080 (c)(3)(iv)(B), (4)(iv)(A)(2) and (D), and (7)(v)(C) flush text corrected..........................................................18372 1.170A-13T Removed.................................................16079 1.170A-14 (i) amended..............................................16085 1.191-1 (a), (b)(1)(i) and (3), and (c)(2)(iii) revised; (f) added 39603 1.191-2 (e)(8) revised.............................................39604 1.191-3 (b)(4) revised.............................................39604 1.274-3 (b)(2)(iii) flush text revised; (e)(2) amended; (d), (e), and (f) redesignated as (e), (f), and (g); (b)(2)(iv) and new (d) added..............................................36451 1.280C-3 Added.....................................................38715 1.280F-1T (b) table, (c)(1) and (3) amended (temporary)............29881 1.280F-5T (a), (d)(1) introductory text, (e)(1), (6)(i), (f)(1), (g) introductory text, (h)(1), and (i) Examples (5) and (6) amended; (e) heading and (f)(2) introductory text revised (temporary)........................................29881 1.280F-7T Added (temporary)........................................29881 (b)(3) Example corrected.......................................32821 1.280H-0T Added (temporary)........................................19711 [[Page 529]] 1.280H-1T Added (temporary)........................................19711 1.304-4T Added (temporary).........................................22171 1.338(b)-3T (g)(1)(ii) and (j) Examples (6) and (7) amended; (j) Example (8) added (temporary)..............................27043 Comment time extended..........................................32899 1.367(d)1-T Intercompany pricing rules study.......................43522 1.401(a)-4 Added...................................................26054 1.401(a)-11 (a)(3) Example (1), (c)(2)(i)(C) and (d)(1) revised; (a)(1) (i), (ii), and (iii) and (c)(3)(ii) amended; (d)(5) and (g) added..............................................31841 (g)(2) (ii) and (iii) corrected................................48534 1.401(a)-11T Removed...............................................31842 1.401(a)-13 (g) added..............................................31850 (g)(4)(iii)(B) corrected.......................................48534 1.401(a)-13T Removed...............................................31850 1.401(a)-20 Added..................................................31842 Corrected......................................................48534 1.401(b)-1 (b)(2), (c) (1)(iii) and (2) concluding text revised....29662 1.401(k)-0 Added...................................................29663 1.401(k)-1 Added...................................................29664 (b)(1)(i), (3)(v), (4)(i) introductory text and (B) and (ii), and (5)(ii), (d)(2)(iv)(B), (e)(1)(ii), (f)(3)(ii)(B) and (v) Example and (h)(4)(iii)(B) corrected...............................34194 (d)(2)(ii)(B)(2) correctly revised; (h)(3)(ii) corrected.......34285 (b)(4)(i) introductory text and (B) and (ii) correctly designated.........................................................36391 (a)(2)(i), (f)(3)(v) Example, and (h)(4)(iii)(A) corrected.....43688 1.402(a)-1 (d) added...............................................29673 (d)(1) and (3) (ii) and (iv) corrected.........................34194 1.402(f)-1 Added...................................................31851 1.402(f)-1T Removed................................................31851 1.410(a)-3T Added (temporary)........................................239 1.410(a)-5T Removed................................................31851 1.410(a)-7T Removed................................................31852 1.410(a)-8 Added...................................................31851 Corrected......................................................48534 1.410(a)-8T Added (temporary)........................................239 1.410(a)-9 Added...................................................31852 (a)(1) and (b) corrected.......................................48534 1.410(a)-9T Added (temporary)........................................239 1.411(a)-7 (d)(2)(ii) (C), (D), and (E), (4)(i)(B), and (iv) revised....................................................31852 (d)(2)(ii)(D)(2) and (E) corrected.............................48534 1.411(a)-11 Added..................................................31853 (e)(1) corrected...............................................48534 1.411(a)(11)-1T Removed............................................31853 1.411(a)-3T Added (temporary)........................................240 1.411(a)-4T Added (temporary)........................................241 1.411(a)-8T Added (temporary)........................................241 1.411(d)-3 (a)(1) amended..........................................31854 (a)(1) corrected...............................................48534 1.411(d)-3T Removed................................................31854 1.411(d)-4 Added...................................................26058 1.411(d)-5 Added...................................................31854 Correctly designated and (b)(1) and (2)(i) corrected...........48534 1.414(b)-1 Added....................................................6605 1.414(c)-1 Added....................................................6606 1.414(c)-2 Added....................................................6606 1.414(c)-3 Added....................................................6607 (d)(6)(i) and (e) Example (1) corrected.........................8302 1.414(c)-4 Added....................................................6609 (b)(3)(ii)(A) and (6)(ii) corrected.............................8302 1.414(c)-5 Added....................................................6611 1.414(q)-1T Added (temporary).......................................4967 1.414(s)-1T Added (temporary).......................................4975 1.417(e)-1 Added...................................................31854 (a) (1) and (3), (c) and (d)(1) corrected......................48534 1.417(e)-1T Removed................................................31854 1.423-2 (c)(1) revised.............................................48641 1.444-0T Added (temporary).........................................19693 1.444-1T Added (temporary).........................................19694 1.444-2T Added (temporary).........................................19698 1.444-3T Added (temporary).........................................19703 1.448-2T (e)(2)(i) amended; (e)(4)Example (1) revised; (e)(5) added (temporary)..........................................12513 1.453(c)-10T Added (temporary).....................................26244 Redesignated as 1.453C-10T.....................................34719 1.453C-0T Added (temporary)........................................34719 1.453C-1T Added (temporary)........................................34720 1.453C-2T Added (temporary)........................................34720 1.453C-3T Added (temporary)........................................34720 1.453C-4T Added (temporary)........................................34721 1.453C-5T Added (temporary)........................................34722 1.453C-6T Added (temporary)........................................34723 1.453C-7T Added (temporary)........................................34724 1.453C-8T Added (temporary)........................................34725 1.453C-9T Added (temporary)........................................34726 1.453C-10T Redesignated from 1.453(c)-10T..........................34719 1.468A-0 Added......................................................6804 1.468A-1 Added......................................................6805 1.468A-1T Removed...................................................6804 1.468A-2 Added......................................................6806 [[Page 530]] 1.468A-2T Removed...................................................6804 1.468A-3 Added......................................................6808 1.468A-3T Removed...................................................6804 1.468A-4 Added......................................................6814 1.468A-4T Removed...................................................6804 1.468A-5 Added......................................................6815 1.468A-5T Removed...................................................6804 1.486A-6 Heading added..............................................6818 1.468A-6T Removed...................................................6804 1.468A-7 Added......................................................6818 1.468A-7T Removed...................................................6804 1.468A-8 Added......................................................6818 (b)(6) corrected................................................9726 1.468A-8T Removed...................................................6804 1.469-0T Added (temporary)..........................................5698 1.469-1T Added (temporary)..........................................5699 1.469-2T Added (temporary)..........................................5711 1.469-2T (f)(4)(viii)Example corrected.............................15494 1.469-3T Added (temporary)..........................................5724 1.469-3T (b)(1)(i)(B) introductory text and (ii) and (2) corrected 15494 1.469-4T Heading added (temporary)..................................5725 1.469-5T Added (temporary)..........................................5725 1.469-5T (k)Example (7) corrected..................................15494 1.469-6T Heading added (temporary)..................................5728 1.469-7T Heading added (temporary)..................................5728 1.469-8T Heading added (temporary)..................................5728 1.469-9T Heading added (temporary)..................................5729 1.469-10T Heading added (temporary).................................5728 1.469-11T Added (temporary).........................................5729 1.482-2 (a) and (c)(2) revised.....................................18278 (a)(1)(iii)(E)(3)Example correctly amended.....................20718 Intercompany pricing rules study...............................43522 1.565-1T (a) introductory text and (c)(3) corrected.................1103 1.565-2T (b)(2) Examples (1) and (2) corrected......................1103 1.702-1T Added (temporary)..........................................6603 1.704-1 (b)(0) table, (2)(ii)(c), (2)(ii)(h), (d)(6) amended; (b)(4)(iv)(h) revised......................................53173 1.704-1T Added (temporary).........................................53161 1.706-1T (a)(2) and (d) Examples (2) and (5) corrected..............1441 (a)(1) amended (temporary).....................................19711 1.706-3T Added (temporary).........................................19710 1.752-0T Added (temporary).........................................53143 1.752-1 Removed....................................................53143 1.752-1T Added (temporary).........................................53143 1.752-2T Added (temporary).........................................53160 1.752-3T Added (temporary).........................................53160 1.752-4T Added (temporary).........................................53160 1.755-2T Added (temporary).........................................27044 Comment time extended..........................................32899 1.832-4 Redesignated as 1.832-4T and amended.........................118 1.832-4T Redesignated from 1.832-4 and (a)(5) amended; heading, (b) and (c) revised; (d) and (e) added (temporary)...........118 Technical correction............................................3118 1.860D-1T Added (temporary).........................................7510 1.860F-4T Added (temporary).........................................7510 1.861-8 (a)(2) amended; (b)(3) (c)(1), (d)(2), (f)(1)(iii) and (g) Example (24) revised; (c)(2) redesignated as (c)(3); new (c)(2) added; (g) Examples (1) and (2) removed.............35474 (e)(6), (g) introductory text and Examples (25) and (26) revised............................................................49874 1.861-8T Added (temporary).........................................35474 (e)(6) and (g) introductory text and Examples (25) through (29) added (temporary).............................................49874 1.861-9 Redesignated as 1.861-15...................................35477 1.861-9A Redesignated as 1.861-16..................................35477 1.861-9T Added (temporary).........................................35477 1.861-10T Added (temporary)........................................35485 1.861-11T Added (temporary)........................................35490 1.861-12T Added (temporary)........................................35495 1.861-13T Heading added (temporary)................................35501 1.861-14T Added (temporary)........................................35501 1.861-15 Redesignated from 1.861-9.................................35477 1.861-16 Redesignated from 1.861-9A................................35477 1.863-3 (b)(2) Example (2) amended.................................35506 1.863-3T Added (temporary).........................................35506 1.864-8T Added (temporary).........................................22166 1.884-0T Added (temporary).........................................34050 1.884-1T Added (temporary).........................................34052 1.884-2T Added (temporary).........................................34059 1.884-3T Heading added (temporary).................................34065 1.884-4T Added (temporary).........................................34065 [[Page 531]] (b)(5)(i)(B) and (8)(v) Example (2) corrected..................37294 1.884-5T Added (temporary).........................................34070 (b)(2)(i)(B) (1), (2) and (3) correctly revised; (b)(2)(i)(D) (1), (2), (3), and (d)(6) corrected................................37294 1.892-1 Removed....................................................24061 1.892-1T Added (temporary).........................................24061 (a) corrected..................................................27595 1.892-2 Removed....................................................24061 1.892-2T Added (temporary).........................................24061 (a)(3) corrected...............................................27595 1.892-3T Added (temporary).........................................24062 1.892-4T Added (temporary).........................................24063 1.892-5T Added (temporary).........................................24064 1.892-6T Added (temporary).........................................24065 1.892-7T Added (temporary).........................................24066 1.897-1 (c)(2)(iii)(B), (k), and (n) removed.......................16217 1.897-4AT Added (temporary)........................................16217 1.897-5T Added (temporary).........................................16217 (b)(3) (iii), (iv)(A), and (c) (1) and (2)(iii) Example (1) corrected..........................................................18022 1.897-6T Added (temporary).........................................16224 (a)(7) Example (9) corrected...................................18022 1.897-7T Added (temporary).........................................16228 1.897-8T Added (temporary).........................................16229 1.897-9T Added (temporary).........................................16229 1.904-0 Added......................................................27010 1.904-4 Removed....................................................27010 Added..........................................................27011 1.904-5 Removed....................................................27010 Added..........................................................27020 1.904-6 Added......................................................27029 1.904-7 Added......................................................27034 1.904(f)-13T Added.................................................17462 (a)(4) Example (2) correctly revised...........................19775 1.905-2 (d) redesignated from 1.905-4 text.........................23613 1.905-3 Removed....................................................23613 1.905-3T Added (temporary).........................................23613 1.905-4 Removed; text redesignated as 1.905-2 (d)..................23613 1.905-4T Added (temporary).........................................23617 1.905-5 Removed....................................................23613 1.905-5T Added (temporary).........................................23618 1.936-6 Intercompany pricing rules study...........................43522 1.954-0T Added.....................................................27491 1.954-1 Redesignated as 1.954A-1...................................27492 1.954-1T Added (temporary).........................................27492 1.954-2 Redesignated as 1.954A-2...................................27498 1.954-2T Added (temporary).........................................27498 (a)(3)(ii) Example (2) corrected...............................29801 1.954A-1 Redesignated from 1.954-1.................................27492 1.954A-2 Redesignated from 1.954-2.................................27498 1.956-1 (b)(4) removed.............................................22171 1.956-1T Added (temporary).........................................22171 1.956-2 (d)(2) removed.............................................22171 1.956-2T Added (temporary).........................................22171 1.956-3T Added (temporary).........................................22169 1.957-1 (a) removed................................................27510 1.957-1T Added (temporary).........................................27510 1.985-0T Added (temporary).........................................20311 1.985-1T Added (temporary).........................................20311 (c)(6) and (f) Example (11) corrected..........................23232 1.985-2T Added (temporary).........................................20314 1.985-3T Added (temporary).........................................20315 (c)(8) Example (1) and table and (d)(2) introductory text corrected; (d)(6) heading correctly revised........................23232 1.985-4T Added (temporary).........................................20319 1.985-5T Heading added (temporary).................................20319 1.987-0T Added (temporary).........................................32385 Correctly designated...........................................35953 1.987-1T Added (temporary).........................................32386 (a)(1) corrected...............................................35467 (a)(2) corrected...............................................35953 1.989(a)-0T Added (temporary)......................................20613 1.989(a)-1T Added (temporary)......................................20613 1.989(c)-0T Added (temporary)......................................20616 1.989(c)-1T Added (temporary)......................................20616 1.1011-2 (a)(1) and (c) Examples (3) through (7) revised; (c) Example (8) amended.........................................5570 (c) Example (3) corrected......................................11002 1.1031(d)-1T Added (temporary).....................................27044 Correctly designated...........................................29801 Comment time extended..........................................32899 1.1060-1T Added (temporary)........................................27039 (b)(3) Example (1) and (g) Example (3) corrected...............29801 Comment time extended..........................................32899 1.1291-0T Added (temporary).........................................6772 Corrected......................................................11731 1.1291-10T Added (temporary)........................................6773 Correctly designated; (d)(2)(vii) corrected....................11731 1.1294-1T Added (temporary).........................................6773 (a) and (b)(3)(ii) Examples (1) and (2) corrected..............11731 1.1295-1T Added (temporary).........................................6776 1.1297-3T Added (temporary).........................................6779 [[Page 532]] 1.1366-1T Added (temporary).........................................6603 1.1402(e)-1A Revised...............................................33461 1.1402(e)-5A Redesignated from 1.1402(e)-5T and (c)(2) amended.....33461 1.1402(e)-5T Removed; regulations redesignated as 1402(e)-5A and (c)(2) amended.............................................33461 1.1441-8T Added (temporary)........................................24066 (a) and (b) corrected..........................................27595 1.1445-2 (d)(2) (iii) and (iv) and (6) removed.....................16230 1.1445-5 (b)(2)(iii) and (8)(v) and (c)(2)(i) removed..............16230 1.1445.9T Added (temporary)........................................16230 1.1445-10T Added (temporary).......................................16230 1.1445-11T Added (temporary).......................................16231 1.1502-13 (c)(7) and (f)(2)(iii) added.............................12679 1.1502-13T (c) and (f) added (temporary)...........................12679 1.1502-14 (c)(3) added.............................................12679 1.1502-14T Added (temporary).......................................12679 1.1502-31 (c) added................................................34731 1.1502-31T Added (temporary).......................................34731 Correctly designated....................................19165, 19283 (a)(3)(vii) corrected..........................................39015 1.1502-32 (g)(4) added..............................................8749 1.1502-32T Added (temporary)........................................8749 1.1502-33 (c)(6) added.............................................34733 1.1502-33T Added (temporary).......................................34733 1.1502-77 (e) added................................................34733 1.1502-77T Added (temporary).......................................34733 1.1563-1 (a)(3)(i) introductory text and (c)(2)(iv) Examples (1) and (2) amended; (a)(3)(ii) Examples (1) and (2) revised; (a)(3)(i)(b) flush text, (ii) Examples (3) and (4) and (iii) and (d) added.........................................6612 (a)(3)(ii) Example (3) corrected................................8302 1.1563-3 (d)(3) Example (3) revised.................................6613 1.6031(b)-1T Added (temporary).....................................34490 1.6031(b)-2T Heading added (temporary).............................34491 1.6031(c)-1T Added (temporary).....................................34491 1.6031(c)-2T Heading added (temporary).............................34492 1.6041-3 (n) revised...............................................12150 1.6049-7T Added (temporary).........................................7512 1.6050H-0 Added....................................................12002 1.6050H-1 Added....................................................12002 1.6050H-1T Heading revised; text amended (temporary)...............12002 1.6050H-2 Added....................................................12005 1.6050L-1 Added....................................................16085 (a)(2)(i) and (3) heading corrected............................18372 1.6050L-1T Removed.................................................16085 1.6081-2T Added (temporary)........................................11067 1.6081-3T Added (temporary)........................................11067 1.6302-3 Added.....................................................12008 (a) and (b) corrected..........................................13464 1.7476-1 (b)(2)(i) amended..........................................6613 1.7519-0T Added (temporary)........................................19705 1.7519-1T Added (temporary)........................................19706 1.7519-2T Added (temporary)........................................19709 1.7519-3T Added (temporary)........................................19710 1.7872-5T (b)(12) revised (temporary)..............................18282 5h.5 (a)(2)(vi) revised.............................................6147 11.414(c)-1--11.414(c)-5 Removed....................................6613 13.16--13.16-1 Removed..............................................6614 14a.422A-2 Added...................................................48641 26 Revised..........................................................8442 26.2600-1 (b) corrected............................................18839 26.2601-1 (a)(2)(ii) corrected.....................................13464 (b)(1)(v)(A) and (vi), (2) (v) and (vi) Example (6), and (3)(v) corrected...................................................18839 26.2662-1 (c)(2)(iii) introductory text and (B) and (iv) Example (2) corrected..............................................13464 (d)(2)(i) corrected............................................18839 26a Removed.........................................................8442 31 Authority citation amended...............................32219, 34735 31.6011(a)-3A Redesignated from 31.6011(a)-3AT and heading and (b) amended....................................................34736 31.6011(a)-3AT Redesignated as 31.6011(a)-3A and heading and (b) amended....................................................34736 31.6011(a)-10 Added................................................35811 31.6051-1 (h) redesignated as (i); new (h) added...................32220 31.6071(a)-1A Redesignated from 31.6071(a)-1T and heading and (a) amended....................................................34736 31.6071(a)-1T Redesignated as 31.6071(a)-1A and heading and (a) amended....................................................34736 31.6157-1 Amended..................................................34736 31.6157-1T Removed.................................................34736 31.6302(c)-2A Redesignated from 31.6302(c)-2AT and heading and (c) amended....................................................34736 [[Page 533]] 31.6302(c)-2AT Redesignated as 31.6302(c)-2A and heading and (c) amended....................................................34736 35a.9999-5 (f) removed (temporary).................................17928 41 Authority citation amended.......................................6626 41.4481-1 (a)(2)(ii) amended........................................6626 41.4483-7 Redesignated from 41.4483-7T..............................6626 41.4483-7T Addition confirmed; redesignated as 41.4483-7............6626 41.6001-3 Redesignated from 41.6001-3T..............................6626 41.6001-3T Addition confirmed; redesignated as 41.6001-3............6626 48 Authority citation amended................................6519, 37554 48.4041-21T Added (temporary).......................................6519 (h)(2) corrected................................................8302 48.4101-2T Added (temporary).......................................37554 51.4988-2 (b)(3)(iii) amended.......................................6628 51.4991-1 (b) amended...............................................6628 51.4996-1 (m) redesignated as (o); new (m) and (n) added............6627 54.4981A-1T Corrected..............................................18971 55 Heading and authority citation revised...........................6147 55.4981-1--55.4981-2 (Subpart A) Heading revised....................6147 55.4981-1 Heading revised; text amended; authority citation removed.....................................................6147 55.4981-2 Added.....................................................6147 55.4982-1 (Subpart B) Added.........................................6148 55.6001-1--55.6165-1 (Subpart B) Redesignated as (Subpart C)........6148 55.6001-1--55.6165-1 (Subpart C) Redesignated from (Subpart B)......6148 55.6011-1 Revised...................................................6148 55.6061-1 Revised...................................................6148 55.6071-1 Revised...................................................6148 55.6091-1 (a) amended...............................................6148 55.6151-1 Added.....................................................6148 145.4052-1 (a) and (b) revised; (c)(1) and (5)(i) and (d)(2)(iii) amended; (f) removed; (d) (2), (3), and (4) and (e) redesignated as (d) (8), (9), and (10) and (f); new (d) (2) through (7), (e), and (g) added........................16869 301 Authority citation amended..................2600, 5270, 23618, 47676 301.6036-1 (a)(1), (4)(i) heading and introductory text, and (e) revised.....................................................2600 301.6323(f)-1 (c) revised..........................................47676 301.6323(f)-1T Added (temporary)....................................5270 301.6323(f)-1T Removed.............................................47676 301.6689-1T Added (temporary)......................................23618 501 Removed........................................................35506 504--507 Removed...................................................35506 511 Removed........................................................35506 512 Removed........................................................35506 518 Removed........................................................35506 519 Removed........................................................35506 601 Authority citation revised.....................................19187 601.901--601.942 (Subpart I) Added; nomenclature change.....19187, 19204 601.9000 (Subpart I) Redesignated as 601.9000 (Subpart J)..........19187 601.9000 (Subpart J) Redesignated from 601.9000 (Subpart I)........19187 602.101 (c) table amended (OMB numbers)............................6148, 6519, 6614, 6625, 6780, 6821, 7514, 8451, 9881, 11068,12006, 12008, 16086, 16232, 19714, 20311, 23619, 24066, 27044, 27511, 29674, 31856, 33461, 34076, 34493, 34734, 34736, 35507, 37294, 37556, 38715, 39604, 53173 (c) table amendment at 53 FR 27044 comment time extended.......32899 (c) table corrected (OMB numbers)........................9870, 48534 1989 26 CFR 54 FR Page Chapter I 1 Authority citation amended.......................................3005, 8730, 10981, 19366, 20532, 20800, 28582, 31673, 37317, 38666, 46375, 46376, 47980, 50369, 51024, 52934 Authority citation corrected............................13978, 39174 Technical correction...........................................41962 1.41-0--1.41-8 Redesignated as 1.41-0A--1.41-8A and undesignated center heading added; new 1.41-0--1.41-8 and new undesignated center heading added....................21204-21211 [[Page 534]] 1.41-0A--1.41-8A Redesignated from 1.41-0--1.41-8 and new undesignated center heading added..........................21204 1.41-0A (a) amended................................................21204 1.41-1A Amended....................................................21204 1.41-9 Added.......................................................21213 1.58-9T Added (temporary)..........................................19366 1.61-2 (d)(2)(ii)(b) revised.......................................28582 1.61-2T Heading, (a)(6), and (e)(1)(iii) revised...................28582 1.61-21 Added......................................................28582 1.62-1T (c)(2) revised and (f) amended.............................51024 1.62-2T Added......................................................51024 1.67-3T (f)(1) and (2)(ii) revised.................................37101 1.79-3 (d)(2) revised..............................................47979 1.79-3T Added (temporary)..........................................47979 1.101-7T Regulation at 52 FR 35415 confirmed; redesignated as 1.101-7 and heading amended................................47980 1.101-7 Redesignated from 1.101-7T and heading amended.............47980 1.132-0 Added......................................................28600 1.132-1 Added......................................................28601 1.132-1T Heading revised...........................................28600 1.132-2 Added......................................................28602 1.132-2T Heading revised...........................................28600 1.132-3 Added......................................................28603 1.132-3T Heading revised...........................................28600 1.132-4 Added......................................................28606 1.132-4T Heading revised...........................................28600 1.132-5 Added......................................................28608 1.132-5T Heading revised...........................................28600 1.132-6 Added......................................................28615 1.132-6T Heading revised...........................................28600 1.132-7 Added......................................................28617 1.132-7T Heading revised...........................................28600 1.132-8 Added......................................................28618 1.132-8T Heading revised...........................................28600 1.148-0T Added (temporary).........................................20800 1.148-1T Added (temporary).........................................20803 1.148-2T Added (temporary).........................................20804 1.148-3T Added (temporary).........................................20808 1.148-4T Added (temporary).........................................20828 1.148-5T Added (temporary).........................................20830 1.148-6T Added (temporary).........................................20831 1.148-7T Added (temporary).........................................20831 1.148-8T Added (temporary).........................................20831 1.148-9T Added (temporary).........................................20836 1.149(d)-1T Added (temporary)......................................20836 1.150-0T Added (temporary).........................................20836 1.150-1T Added (temporary).........................................20836 1.162-17 (e)(3) added..............................................51026 1.162-25T (b) amended..............................................51026 1.218-0 Amended....................................................21304 1.267(f)-1T (h) revised (temporary)................................38823 (h)(2) corrected...............................................41443 1.274-5T (g) amended...............................................51027 1.355-0 Added........................................................289 1.355-1 Revised......................................................289 1.355-2 Revised......................................................290 (c)(2), Examples 3 and 4, (d)(1), and (5)(iv) corrected.........5577 1.355-3 Revised......................................................294 1.355-4 Revised......................................................296 1.355-6 Heading added................................................296 1.382-1T (a)(2)(iv) added (temporary)..............................38666 1.382-2T (a)(1), (2)(ii), (f)(18)(ii)(C), and (iii)(C), (22) (ii) and (iii), and (h)(4)(ix) introductory text amended; (a)(2)(iv), (f)(22) (iv), and (v) added; (f)(1) revised....38666 (h)(4)(x)(Z) added (temporary).................................52936 1.383-1T Added (temporary).........................................38668 (f) Examples (1), (2), and (4) and (g) corrected...............46187 Example 1 corrected............................................50043 1.383-2T Heading added (temporary).................................38671 1.401(k)-1 (h)(4)(ii) corrected....................................10660 1.453-1 Removed....................................................46376 1.453-2 Removed....................................................46376 1.453-7 Removed....................................................46375 1.453-8 Removed....................................................46375 1.453A-0 Added.....................................................46376 1.453A-1 Added.....................................................46377 1.453A-2 Added.....................................................46377 1.453A-3 Added.....................................................46375 1.469-0T Revised (temporary).......................................20532 1.469-1T (d)(2) heading, (e)(2), (3)(iii), (4)(iv), (5), and (f)(4) revised; (e)(3)(vi)(D) removed; (e)(3)(vi) (E) and (F) redesignated as (e)(3)(vi) (D) and (E); (d)(2), (g)(4)(ii)(C), (h)(4) and (ii) amended (temporary).........20535 [[Page 535]] 1.469-2T (c)(2)(iii) (D) through (F) redesignated as (c)(2)(iii) (E) through (G); new (c)(2)(iii)(G), (6) (i), (ii), and (iii), (d)(5)(iii)(A) and (6)(v)(E), (e)(2) (ii), (iii) and (3)(iii)(B), (f)(5)(iv)Example, (9)(iii) and (10) revised; (c)(6)(iv)Examples (1) and (2), (d)(1)Example, (2)(ix) and (8), (f)(5) (i), (ii), (iii)(C), and (6), (9)(iv)(B) amended; new (c)(2)(iii)(D), (iv) and (v) added (temporary)................................................20538 1.469.3T (e) revised; (f) redesignated as (g); new (f) added (temporary)................................................20542 1.469-4T Added (temporary).........................................20542 1.469-5T (f)(1) and (k)Example (5) amended; (j) redesignated as (j)(2); (h)(3), new (j) heading and (1) added (temporary) 20565 1.469-11T (c)(2)(i), (3)(i)(A) and (ii), (4)Examples, (5)(i) introductory text and (iii)Examples 1 through 4 revised (temporary)................................................20565 1.565.1T--1.565.6T Removed.........................................10538 1.565-1 Added......................................................10538 1.565-2 Added......................................................10539 1.565-3 Added......................................................10540 1.565-5 Added......................................................10540 1.565-6 Added......................................................10540 1.702-1 (e) redesignated as (f); new (e) added.....................13680 1.702-1T Removed...................................................13680 1.704-1T (b)(4)(iv)(m)(2) redesignated as (b)(4)(iv)(m)(4); (b)(0) and (4)(iv)(m)(1) and new (4) amended; new (b)(4)(iv)(m)(2) and (3) added; (b)(4)(iv)(g)(1) revised 48096 1.752-0T Amended (temporary).......................................48094 1.752-1T (d)(3)(ii)(B)(4)(ii), (v)(A), (vii) (A) and (B), (h)(3)(ii) and (4), and (k) Example (13) amended; (h)(5) added; (j)(3) revised (temporary)..........................48094 1.752-2T (b) Example (1) amended...................................48095 1.752-4T (b) revised; (c) through (e) redesignated as (d) through (f); new (c) added; new (d) and new (e) amended............48096 1.807-1 Revised....................................................52934 1.807-1T Removed...................................................52934 1.807-2 Removed....................................................52934 1.817-5 Added.......................................................8730 1.817-5T Removed....................................................8730 (a)(1) corrected...............................................11866 1.832-4T (d)(1) and (e) revised (temporary)........................38970 1.832-7T Added (temporary).........................................38970 1.860D-1T Revised..................................................37101 1.860F-4T Revised..................................................37102 (b)(2) introductory text corrected.............................43522 1.861-2 (a)(1) amended (temporary).................................31819 1.861-8T (e)(6)(iii) and (g) corrected................................17 (e)(6)(iii) corrected...........................................4275 1.861-9T (b)(1) revised; (b) (6) and (7) added (temporary).........31819 1.861-13T Added (temporary)........................................31820 1.863-7T Added (temporary).........................................31673 (d)(2) corrected...............................................39174 1.884-5T Correctly designated......................................10616 1.907-0 Redesignated as 1.907(a)-0A and heading revised.............3005 1.907(a)-1 Redesignated as 1.907(a)-1A and heading amended..........3005 1.907(b)-1 Redesignated as 1.907(b)-1A and heading amended..........3005 1.907(b)-2 Redesignated as 1.907(b)-2A and heading amended..........3005 1.907(c)-1 Redesignated as 1.907(c)-1A and heading amended..........3005 1.907(c)-2 Redesignated as 1.907(c)-2A and heading amended..........3005 1.907(c)-3 Redesignated as 1.907(c)-3A and heading amended..........3005 1.907(d)-1 Redesignated as 1.907(d)-1A and heading amended..........3005 1.907(e)-1 Redesignated as 1.907(e)-1A and heading amended..........3005 1.907(f)-1 Redesignated as 1.907(f)-1A and heading amended..........3005 1.907(a)-0T--1.907(f)-1T Undesignated center heading added (temporary).................................................3006 1.907(a)-0T Added (temporary).......................................3008 1.907(a)-1T Added (temporary).......................................3008 1.907(b)-1T Added (temporary).......................................3009 [[Page 536]] 1.907(c)-1T Added (temporary).......................................3010 1.907(c)-2T Added (temporary).......................................3014 1.907(c)-3T Added (temporary).......................................3016 1.907(d)-1T Added (temporary).......................................3018 1.907(e)-1T Added (temporary).......................................3018 1.907(f)-1T Added (temporary).......................................3021 1.907(a)-0A--1.907(f)-1A Undesignated center heading added..........3006 1.907(a)-0A Redesignated from 1.907-0 and heading revised...........3005 (a) through (j) redesignated as (b) through (k); new (a) added 3006 1.907(a)-0AT Added (temporary)......................................3006 1.907(a)-1A Redesignated from 1.907(a)-1 and heading amended........3005 1.907(b)-1A Redesignated from 1.907(b)-1 and heading amended........3005 1.907(b)-2A Redesignated from 1.907(b)-2 and heading amended........3005 1.907(c)-1A Redesignated from 1.907(c)-1 and heading amended........3005 (d)(1) amended; (d)(3) revised..................................3006 1.907(c)-1AT Added (temporary)......................................3006 1.907(c)-2A Redesignated from 1.907(c)-2 and heading amended........3005 1.907(c)-3A Redesignated from 1.907(c)-3 and heading amended........3005 1.907(d)-1A Redesignated from 1.907(d)-1 and heading amended........3005 1.907(e)-1A Redesignated from 1.907(e)-1 and heading amended........3005 1.907(f)-1A Redesignated from 1.907(f)-1 and heading amended........3005 1.911-1--1.911-8 Undesignated center heading added..................3021 1.912-2 Revised....................................................28620 1.936-8T Added (temporary).........................................38973 1.936-9T Added (temporary).........................................38973 1.936-10T Added (temporary)........................................38973 1.985-0 Added......................................................38653 1.985-0T--1.985-4T Removed.........................................38653 1.985-1 Added......................................................38653 1.985-2 Added......................................................38656 1.985-3 Added......................................................38658 1.985-4 Added......................................................38661 1.985-5T Revised...................................................38662 1.985-6T Added.....................................................38663 1.988-0T Added (temporary).........................................38823 1.988-1T Added (temporary).........................................38824 (a)(3) Example (11) corrected..................................41443 (a)(6)(ii) Example (1) corrected...............................41443 1.988-2T Added.....................................................38829 (d)(4)(ii) corrected...........................................41443 1.988-3T Added.....................................................38841 1.988-4T Added.....................................................38842 1.988-5T Added.....................................................38843 (a)(5)(vi) corrected...........................................41443 (b)(4)(vi) corrected...........................................41443 1.989(b)-1T Added (temporary)......................................38664 1.1059A-1 Added....................................................37311 1.1275-3T (b)(1) and (2)(i) amended; (b)(2) (iv), (v), (vi), (vii), (viii) and (ix) redesignated as (2) (v), (vi), (vii), (ix), (x), and (xi) and new (b)(2)(ix) (D), (E), and (F) redesignated as (b)(2)(ix) (E), (F), and (G); (b)(2) (iv), (viii), (ix)(D) added.........................37103 1.1366-1T Removed..................................................13680 1.1366-2 Added.....................................................13680 1.1502-14 (a)(5) added.............................................10981 1.1502-31T Correctly designated.............................19165, 19283 1.1502-32 (b)(3) and (c)(4) added..................................10981 1.1502-32T (b) heading, (1) and (2) redesignated as (a)(6) heading, (i) and (ii); new (a)(6)(ii) amended; new (b) added (temporary)..........................................10981 1.1503-2T Added (temporary)........................................37317 1.6041-3 (i) revised...............................................51027 1.6049-7T Revised..................................................37103 (e)(2)(x), (f)(2)(i)(G), (ii)(k) and (7)(ii) corrected.........41088 (f)(3)(ii) (B) and (C) corrected...............................50043 1.6050M-1 Added....................................................50369 1.6081-1 (a) amended (temporary)....................................7762 Effective date paragraph corrected.............................11523 Technical correction...........................................13606 1.6081-2 Redesignated as 1.6081-4T and revised (temporary)..........7763 Effective date paragraph corrected.............................11523 1.6081-4 Technical correction......................................13606 1.6081-4T Redesignated from 1.6081-2 and revised (temporary)........7763 [[Page 537]] Effective date paragraph corrected.............................11523 5h Authority citation amended......................................38980 5h.5 (a)(1) table amended; (f) revised (temporary).................38980 5h.6 Added (temporary).............................................38980 (a)(4)(i) corrected............................................41243 (a)(1) table, (2)(i)(B), and (b) corrected.....................41364 7.367(b)-2 (d) and (f) revised (temporary)..........................9201 7.367(b)-7 (c)(1)(ii) amended; (c)(1)(iii) redesignated as (c)(1)(iv); new (c)(1)(iii) added (temporary)...............9202 7.367(b)-9 (b)(4) added (temporary).................................9202 20 Technical correction............................................23209 31 Authority citation amended......................................51027 31.3121(a)-1 (h) amended...........................................51027 31.3121(a)-2T Added................................................51027 31.3231(e)-1 (a)(3)(iv) amended....................................51027 31.3231(e)-3T Added................................................51027 31.3306(b)-1 (h) amended...........................................51028 31.3306(b)-2T Added................................................51028 31.3401(a)-1 (b)(2) amended........................................51028 31.3401(a)-2T Added................................................51028 35a.3406-1 (a)(1), (2)(ii)(A), and (3)(ii), (d)(2)(ii), (e), (j) and Examples (1) and (2), and Appendix amended; (b)(5)(i), (c), (d)(1) and (2)(i), (f), (h), and (j) Examples (6) and (7) revised................................................14345 (b)(5)(i)(B) corrected.........................................18713 35a.9999-1 Amended.................................................14350 35a.9999-2 Amended.................................................14350 35a.9999-3 Amended.................................................14351 301 Authority citation amended.........19569, 21054, 21057, 46383, 50372 Technical correction...........................................23209 Authority citation corrected...................................23563 301.6050M-1 Added..................................................50372 301.6103(n)-1 (a) introductory text and flush text following (a)(2), (d) introductory text, and (2) amended.............46383 301.6114-1T Added (temporary)......................................37452 (e) corrected..................................................38927 301.6326-1T Added (temporary)......................................19569 301.6402-6T (b) concluding text amended; (c)(1) introductory text, (i), and (k) revised (temporary).............................401 301.6404-0T Added (temporary)......................................21054 301.6404-3T Added (temporary)......................................21057 301.6712-1T Added (temporary)......................................37453 301.7624-1T Added (temporary)......................................21054 301.7811-1T Added (temporary)......................................11700 Technical correction...........................................13606 510 Removed........................................................37453 515 Removed........................................................37453 601 Authority citation revised......................................4958 Technical correction............................................6363 601.901--601.942 (Subpart I) Redesignated as 31 CFR 19 and heading revised; authority citation added; interim..................4958 601.901--601.942 (Subpart I) Appendixes A and B redesignated as 31 CFR 19 Appendixes A and B; interim..........................4958 602.101 Technical correction................................13606, 46187 (c) table amended (OMB numbers)................................7763, 10541, 19372, 20566, 20837, 21059, 21204, 28620, 31674, 37107, 37324, 37453, 38851, 38664, 38671, 38979, 38987, 46375, 46382, 51028 (c) table corrected (OMB numbers)..............................41962 1990 26 CFR 55 FR Page Chapter I 1 Authority citation amended........................................731, 2512, 2514, 2376, 3213, 9422, 9432, 21189, 33674, 35587, 41665, 41670,42004, 49031, 50176, 50553, 51284, 51691 Corrected (temporary)...........................................7891 Technical correction............................................4998 1.40-1 Revised......................................................8948 1.42-0 Added.......................................................21189 1.42-1 Removed.....................................................21189 1.42-2 Added.......................................................21189 (c)(1) corrected...............................................25973 1.42-2T Removed....................................................21191 1.56-0 Redesignated from 1.56-0T and revised.......................33675 1.56-0T Redesignated as 1.56-0 and revised.........................33675 1.56-1 Redesignated from 1.56-1T and revised................33675, 33676 1.56-1T Redesignated as 1.56-1 and revised..................33675, 33676 1.62-1T (c)(2) revised.............................................51691 1.62-2 Added.......................................................51691 1.62-2T Removed....................................................51691 [[Page 538]] 1.148-10 Added......................................................2512 (b)(1)(ii) corrected............................................4998 1.148-10T Added (temporary).........................................2514 1.149(b)(3)-1T Added (temporary)...................................41665 1.162-17 (e)(3) revised............................................51695 1.163-5 (c)(2)(i) introductory text and (A) amended; (c)(2)(i)(B) introductory text revised; (c)(3) redesignated as (c)(3)(i) and heading added; (c)(2)(i)(D) and new (c)(3)(ii) added...........................................19624 1.163-5T (e) added (temporary).....................................19626 1.163-11T Added (temporary)..........................................731 1.170A-1 (h)(5) and (i) revised; (h)(11) added.....................35587 1.216-1 (a) introductory text, (c)(1) and (d)(1) amended; (c)(2) redesignated as (c)(3) and amended; new (c)(2), and (3) Examples 3, 4, and 5 added; (d)(2) and (e) revised; (c) through (g) redesignated as (d) through (h)................42004 1.216-2 (c) revised................................................42006 1.267(f)-3T Added (temporary)......................................49038 1.280C-4 Added......................................................2376 (b)(2) introductory text corrected..............................4049 1.280F-7T (a)(2)(i), (ii), and (iv) introductory text revised; (a)(2)(iv) table heading and (v) added (temporary).........13770 1.337(d)-1 Added...................................................49031 1.337(d)-1T Added (temporary).......................................9432 Removed........................................................49031 1.337(d)-2T Added (temporary)......................................49034 1.367(a)-1T (e) redesignated as (g); new (e) and (f) added (temporary).................................................1408 1.367(e)-0T Added (temporary).......................................1409 1.367(e)-1T Added (temporary).......................................1409 1.367(e)-2T Added (temporary).......................................1412 1.381(b)-1 (a)(1) revised (temporary)...............................1417 1.412(c)(1)-3T Added (temporary)...................................42707 1.414(s)-1T Revised (temporary)....................................19878 (c)(2), (3), (e)(1)(i), (g)(1) and (2) corrected...............25601 1.415-2 (d)(1) and (4) revised; (d)(6) amended; (d)(8) redesignated as (d)(10); (d)(11) and (12) added (temporary)................................................19880 (d)(1)(i) correctly revised....................................25601 1.451-6T Added (temporary)..........................................7317 (a)(1) corrected...............................................19423 1.460-0 Added......................................................41670 1.460-1 Heading added..............................................41670 1.460-2 Heading added..............................................41670 1.460-3 Heading added..............................................41670 1.460-4 Heading added..............................................41670 1.460-5 Heading added..............................................41670 1.460-6 Added......................................................41670 1.460-7 Heading added..............................................41686 1.460-8 Heading added..............................................41686 1.469-1T (h)(2) revised............................................49038 1.469-2T (c)(7) introductory text and (d)(2) introductory text republished; (c)(7)(iv), (v), (d)(2)(ix), and (x) revised; (c)(7)(vi) and (d)(2)(xi) added.............................6981 (f)(5)(i)(B), (ii), (iii)(C), and (iv) revised.................48108 (f)(5)(ii)(A) corrected........................................51688 1.501(c)(3)-1 (b)(3) and (c)(3)(ii) amended........................35587 1.501(c)(4)-1 (a)(2)(ii) amended...................................35588 1.501(h)-1 Added...................................................35588 1.501(h)-2 Added...................................................35588 1.501(h)-3 Added...................................................35589 1.504-1 Revised....................................................35592 1.504-2 Added......................................................35592 1.807-1 Table corrected.............................................1768 1.832-4T (d)(1) and (e) revised (temporary).........................9425 1.832-7T Heading and (d) revised (temporary)........................9425 1.852-11 Redesignated from 1.852-11T; heading, (e)(2)(i), (ii), (3), (f)(3)(i), (ii)(A), (B), (iii), (iv), (v), (vi), (h) Examples (2), (5), (8) and (11) and (j)(1) amended; (a), (c), (d)(1), (f)(4), (j)(2)(i), (4) and (5) revised.......50176, 50177 1.852-11T Added (temporary).........................................3213 (h) Example (12)(i) corrected...................................7891 (h) Example (4)(iii) corrected.................................11110 Redesignated as 1.852-11; heading, (e)(2)(i), (ii), (3), (f)(3)(i), (ii)(A), (B), (iii), (iv), (v), (vi), (h) Examples (2), (5), (8) and (11) and (j)(1) amended; (a), (c), (d)(1), (f)(4), (j)(2)(i), (4) and (5) revised..............................50176, 50177 1.861-8 (f)(1)(iii) and (g) Example (23) revised; (f)(1)(ii) and (vi)(C) removed; (f)(2) redesignated as (f)(2)(i); (f)(2)(ii) added; (g) Example (22) amended..................3052 [[Page 539]] 1.861-8T (f)(1)(iii) redesignated as (f)(1)(ii).....................3054 1.874-1 Revised....................................................50828 1.882-4 Revised....................................................50830 1.904(f)-12 Added..................................................31381 1.904(f)-13T Removed...............................................31381 1.964-1T Added (temporary)..........................................2516 (g)(6) Example (1)(iii) and (g)(6) Example (2)(iii) and (g)(6) Example (3)(iii) corrected..........................................7711 1.988-1T (a)(6)(ii) Example (1) corrected...........................3792 1.988-5T Corrected..................................................3792 1.989(a)-0T Removed..................................................284 1.989(a)-1 Added.....................................................284 1.989(a)-1T Removed..................................................284 1.1275-6T Added (temporary)..........................................732 1.1441-4 (b)(1)(ii) amended (temporary).............................3716 1.1441-4T Added (temporary).........................................3716 1.1445-5 (c)(3)(i) revised; (c)(3)(v) removed; (c)(3)(vi) redesignated as (c)(3)(v)..................................50553 1.1445-8 Added.....................................................50553 1.1445-8T Removed..................................................50553 1.1502-1 (h) redesignated from 1.1502-1T...........................49038 1.1502-1T Added (temporary).........................................9434 Redesignated as 1.1502-1 (h); heading removed..................49038 1.1502-12 (r) added (temporary).....................................9434 (r) revised....................................................49038 1.1502-13 (c)(1)(iii) amended.......................................9422 1.1502-13T (c)(2) and (f)(2) amended; (l) through (o) added (temporary).................................................9422 1.1502-14 (c)(3) amended............................................9424 1.1502-14T (a) and (b) amended; (c) and (d) added (temporary).......9424 1.1502-20T Added (temporary)........................................9434 Removed........................................................49038 1.1502-32 (a) amended (temporary)...................................9437 (a) amended....................................................49038 1.1502-33 (c)(6) amended (temporary)................................9437 (c)(6) amended.................................................49038 1.1502-79 (a)(1)(iii) added (temporary).............................9438 (a)(1)(iii) removed............................................49038 1.1502-75T Heading revised; (c) and (d) added......................36276 (d)(5)(ii), (iii)(B)(1), and (v) corrected.....................41310 1.6001-1 (c) amended...............................................35593 1.6033-2 (a)(2)(ii)(k) added.......................................35593 1.6041-3 (i) revised...............................................51695 1.6045-3T Heading and (p) revised (temporary)......................51284 1.6045-4 Added.....................................................51284 1.6050H-2T Added (temporary).........................................734 1.6050I-1T Revised.................................................28022 1.5060M-1 (b)(2)(iv) revised; (d)(5)(i)(A) corrected...............13522 1.6081-4T Removed..................................................37227 1.6081-5 Added.....................................................37227 (a)(1) corrected...............................................41310 1.6655-7 Redesignated from 1.6655-7T and revised...................33689 1.6655-7T Redesignated as 1.6655-7 and revised.....................33689 7.0 (c)(4) removed; (d) amended....................................35593 7.367(b)-1 (e) and (f) added (temporary)............................1417 20.2055-1 (a)(2) revised...........................................35593 25.2522(a)-1 (a)(2) and (b)(2) revised.............................35594 31.3121(a)-1 (h) amended...........................................51696 31.3121(a)-2T Redesignated as 31.3121(a)-3 and revised.............51696 31.3121(a)-3 Redesignated from 31.3121(a)-2T and revised...........51696 31.3231(e)-1 (a)(3)(iv) amended....................................51696 31.3231(e)-3 Redesignated from 31.3231(e)-3T and revised...........51696 31.3231(e)-3T Redesignated as 31.3231(e)-3 and revised.............51696 31.3306(b)-1 (h) amended...........................................51697 31.3306(b)-2 Redesignated from 31.3306(b)-2T and revised...........51697 31.3306(b)-2T Redesignated as 31.3306(b)-2 and revised.............51697 31.3401(a)-1 (b)(2) amended........................................51697 31.3401(a)-2T Redesignated as 31.3401(a)-4 and revised.............51698 31.3401(a)-4 Redesignated from 31.3401(a)-2T and revised...........51698 35a Authority citation amended.....................................39401 35a.3406-1 (f) correctly removed...................................37874 (a)(1), (b)(2) flush text, (5)(i)(B), (c)(1)(ii), (2)(i), (3) introductory text, (vii), (viii) and (d)(2)(i) amended; (c)(3)(ix) removed............................................................39401 (a)(3)(x) added; (b)(3), (5)(i) introductory text, (ii), (c)(3)(vi), (d)(1), (f)(1) introductory text, (i) through (iii), (2)(iv), (3) and (j) revised; (f)(2)(ii), (iii), (4)(i), (g) and Appendix amended...................................................39402 [[Page 540]] 35a.9999-5 (a), (b), (c), and (e) amended (temporary)..............19627 43 Added...........................................................41520 43.6071(a)-1T (c) corrected........................................46667 46.4701-1 (b)(5) revised...........................................19627 47 Removed.........................................................41522 48 Authority citation amended......................................23077 48.4041-21T Redesignated as 48.4041-21 and heading amended.........23077 48.4041-21 Redesignated from 48.4041-21T and heading amended.......23077 52 Heading and authority citation revised..........................36615 52.4681-0T Added (temporary).......................................36615 52.4681-1T Added (temporary).......................................36616 52.4682-1T Added (temporary).......................................36617 52.4682-2T Added (temporary).......................................36618 52.4682-3T Added (temporary).......................................36621 52.4682-4T Added (temporary).......................................36626 52.6011(a)-1 Removed...............................................36628 52.6011(a)-1T Added (temporary)....................................36628 52.6011(a)-2 Removed...............................................36628 52.6011(a)-2T Added (temporary)....................................36628 52.6071(a)-1 Amended...............................................36629 52.6071(a)-2T Added (temporary)....................................36629 52.6071(a)-3T Added (temporary)....................................36629 52.6091-1 Removed..................................................36630 52.6091-1T Added (temporary).......................................36630 52.6101-1T Added (temporary).......................................36630 Correctly added................................................48955 52.6109a-1T Added (temporary)......................................36630 52.6151-1 Removed..................................................36630 52.6151(a)-1T Added (temporary)....................................36630 52.6302(c)-2T Added (temporary); eff. 7-1-90.......................36630 53.4945-2 (a)(1), (2), (5)(i), (d)(1)(i), (ii), and (4) revised; (d)(1)(v) redesignated as (d)(1)(vii); new (d)(1)(vii), (1)(iv) and (2)(iii) amended; (a)(6), (7), (d)(1)(v) and (vi) added; (a)(5)(iii), (b) and (c) removed...............35594 56 Added...........................................................35598 301 Authority citation amended........................9439, 12346, 14245 301.6103(j)(1)-1 Technical correction..............................21742 (j)(1)-l (b)(1)(i) through (xiv) revised; (b)(1)(xv) added.....11368 301.6114-1 Added....................................................9440 (b)(4)(ii), (b)(5) introductory text, (c)(1), (7)(i), and (ii) revised; (c)(7)(iii) concluding text, (d)(4)(v) concluding text, and (e) amended....................................................28609 (b)(4)(ii)(B) corrected........................................10237 301.6114-1T Removed.................................................9440 301.6404-0 Redesignated from 301.6404-0T and revised...............14245 301.6404-0T Redesignated as 301.6404-0 and revised.................14245 301.6404-3 Redesignated from 301.6404-3T and heading revised.......14245 301.6404-3T Redesignated as 301.6404-3 and heading revised.........14245 301.6621-3T Added (temporary)......................................52043 301.6712-1 Added....................................................9441 301.6712-1T Removed.................................................9440 301.7216-2T Added (temporary)......................................53296 301.7605-1 Heading and (a) removed.................................12346 301.7605-1T Added (temporary)......................................12346 (a)(1) corrected...............................................21862 602.101 Technical correction...........................4049, 7891, 10236 (c) table amended (OMB numbers)................................1418, 2376, 3219, 9442, 14245, 19627, 21191, 23077, 28022, 33690, 35620, 36631, 41686, 42006, 49038, 50179, 50554, 51290, 51698, 53296 (c) table corrected (OMB numbers)..............................11906 1991 26 CFR 56 FR Page Chapter I 1 Authority citation amended.......................................1362, 3034, 3977, 11063, 11083, 11095, 28060, 29433, 38340, 47389, 47605, 47614, 47641, 47662, 48434, 48734, 49515, 63431, 67176, 67489 Authority citation corrected...................................65684 1.42-3 Added.......................................................48734 1.43.3T Added (temporary)..........................................67177 1.56(g)-0 Added....................................................11083 1.56(g)-1 Added....................................................11084 (k)(2) and (4) amended.........................................29433 1.56A-1--1.56A-5 Undesignated center heading added.................11083 [[Page 541]] 1.57--1.60 Undesignated center heading added.......................11083 1.62-2 (m) corrected................................................8911 1.67-3T (f) revised................................................49515 1.103-13T Added (temporary)........................................19028 1.148-0T (b)(2)(ii)(B) introductory text and (d) revised; (b)(4) and (5) added (temporary)..................................19028 (b)(4) corrected...............................................29432 1.148-1T (b)(1), (2)(iv)(A) and (3)(ii)(C) revised (temporary).....19030 1.148-2T (b)(4)(ii), (iii), (c)(2) Example 3 and (e)(4) revised; (c)(2) Example 1, Example 2 and (e)(2)(i) amended; (e)(2)(iii) removed (temporary)............................19030 1.148-3T (b)(4)(i), (ii)(A), (B), (5)(iii), (6)(ii)(B), (7)(i), (8)(ii)(A), (10)(ii)(A), (11), (12)(ii)(C)(2), (iii), (vi), (viii)(B), (c)(4), (7) Example 2, Example 5 and (d)(4) Example 10 revised; (b)(4)(iii), (7)(iii)(C), (D) and (iv) added; (b)(5)(i), (c)(7) Example 1, Example 7, Example 9, (d)(4) Example 3 and Example 9 amended; (c)(7) Example 4 removed (temporary)..............................19033 1.148-4T (c)(2) and (e)(2)(ii)(D) revised; (e)(1)(iii) and (2)(ii)(C) amended; (e)(3) added (temporary)...............19036 1.148-5T (b) revised; (c)(2) removed; (c)(3) and (4) redesignated as (c)(2) and (3); newly designated (c)(3) Example 1 amended (temporary)........................................19036 1.148-8T (c)(1) amended; (c)(2)(ii) removed; (c)(2)(iii) and (iv) redesignated as (c)(2)(ii) and (iii); (b)(2), new (c)(2)(ii) and (d)(3) revised (temporary)..................19037 1.148-9T (g) redesignated as (h) and revised; new (g) added (temporary)................................................19037 1.149(d)-1T (d)(3) added (temporary)...............................19037 (d)(3)(iii) corrected..........................................29432 1.267(f)-3 Redesignated from 1.267(f)-3T and revised...............47389 1.267(f)-3T Redesignated from 1.267(f)-3 and revised...............47389 1.337(d)-1 (a)(3), (5) Example 8, (b)(3), (d)(1) and (e)(1) revised; (e)(3) added......................................47389 1.337(d)-2 Added...................................................47390 1.337(d)-2T Removed................................................47390 1.338-6T Added.....................................................11095 1.382-0 Added......................................................29433 1.382-1 Heading added..............................................29434 1.382-1T Amended...................................................29434 1.382-2 Redesignated as 1.382-4A; new 1.382-2 added; (a)(1) and (2) redesignated from 1.382-2T (f)(1) and (22).............29434 1.382-2T Nomenclature change; (a)(1) introductory text, (i)(B), (iii), (2)(ii), (e)(2)(iv) Examples 1, 2, and 3, (f)(1)(i), (ii), (18)(ii)(C), (iii)(C), (22)(iv), (v) and (h)(4)(ix) amended; (f)(1) and (22) redesignated as 1.382- 2 (a)(1) and (2); new (f)(1) and (22) added................29434 (a)(2)(iv) redesignated as 1.383-1 (k).........................29435 1.382(a)-1 Redesignated as 1.382-1A................................29433 Correctly designated...........................................52120 1.382(b)-1 Redesignated as 1.382-2A................................29433 Correctly designated...........................................52120 1.382(c)-1 Redesignated as 1.382-3A................................29433 1.382-1A--1.382-4A Undesignated center heading added...............29434 1.382-1A Redesignated from 1.382(a)-1; heading revised.............29433 1.382-2A Redesignated from 1.382(b)-1; heading revised.............29433 1.382-3A Redesignated from 1.382(c)-1; heading revised.............29433 1.382-4A Redesignated from 1.382-2; heading revised................29433 1.383-0 Added......................................................29434 1.383-1 Redesignated as 1.383-1A; new 1.383-1 redesignated from 1.383-1T; (a), (c)(2)(ii), (3)(i)(B), (ii)(B), (4), (d)(2)(iii), (e)(4)(i), (ii) and (g) amended...............29434 1.383-1T Redesignated as 1.383-1...................................29434 (k) redesignated from 1.382-2T (a)(2)(iv); (k) heading revised; (k)(1) amended; nomenclature change.......................29435 1.383-2 Redesignated as 1.383-2A...................................29434 Redesignated from 1.383-2T; heading amended....................29435 [[Page 542]] 1.383-2T Redesignated as 1.383-2...................................29435 1.383-3 Redesignated as 1.383-3A...................................29434 Correctly redesignated as 1.383-3A.............................52120 1.383-1A Redesignated from 1.383-1; Heading revised; amended.......29434 1.383-2A Redesignated from 1.383-2; Heading revised; amended.......29434 1.383-3A Redesignated from 1.383-3; Heading revised; amended.......29434 Correctly redesignated from 1.383-3............................52120 1.401-3 (e)(6) added...............................................47614 1.401-4 Heading revised; (d) added.................................47536 1.401(a)-4 Heading, A-2(a)(2)(ii), Q-6 and A-6(a) revised..........47536 1.401(a)-30 Added..................................................40516 1.401(a)(4)-0 Added................................................47537 1.401(a)(4)-1 Added................................................47541 1.401(a)(4)-2 Added................................................47542 1.401(a)(4)-3 Added................................................47547 1.401(a)(4)-4 Added................................................47568 1.401(a)(4)-5 Added................................................47572 1.401(a)(4)-6 Added................................................47574 1.401(a)(4)-7 Added................................................47577 1.401(a)(4)-8 Added................................................47580 1.401(a)(4)-9 Added................................................47586 1.401(a)(4)-10 Added...............................................47589 1.401(a)(4)-11 Added...............................................47591 1.401(a)(4)-12 Added...............................................47594 1.401(a)(4)-13 Added...............................................47598 1.401(a)(5)-1 Added................................................47614 1.401(a)(17)-1 Added...............................................47605 1.401(a)(26)-0 Added...............................................63413 1.401(a)(26)-1 Added...............................................63413 1.401(a)(26)-2 Added...............................................63414 1.401(a)(26)-3 Added...............................................63415 1.401(a)(26)-4 Added...............................................63416 1.401(a)(26)-5 Added...............................................63416 1.401(a)(26)-6 Added...............................................63416 1.401(a)(26)-7 Added...............................................63418 1.401(a)(26)-8 Added...............................................63418 1.401(a)(26)-9 Added...............................................63419 1.401(k)-0 Revised.................................................40516 Amended........................................................63431 1.401(k)-1 Revised.................................................40517 (e)(9) amended.................................................63432 1.401(l)-0 Added...................................................47617 1.401(l)-1 Added...................................................47618 1.401(l)-2 Added...................................................47621 1.401(l)-3 Added...................................................47622 1.401(l)-4 Added...................................................47632 1.401(l)-5 Added...................................................47634 1.401(l)-6 Added...................................................47637 1.401(m)-0 Added...................................................40534 Amended........................................................63432 1.401(m)-1 Added...................................................40534 (c)(3) amended.................................................63432 1.401(m)-2 Added...................................................40543 1.402(a)-1 (d) revised.............................................40545 1.402(g)-0 Added...................................................40545 1.402(g)-1 Added...................................................40546 1.410(b)-0 Added...................................................47641 1.410(b)-1 Heading and (a) revised.................................47643 1.410(b)-2 Added...................................................47643 1.410(b)-3 Added...................................................47644 1.410(b)-4 Added...................................................47645 1.410(b)-5 Added...................................................47646 1.410(b)-6 Added...................................................47652 (e) revised....................................................63433 1.410(b)-7 Added...................................................47655 (c)(4), (d)(4) and (e) revised.................................63433 1.410(b)-8 Added...................................................47656 1.410(b)-9 Added...................................................47657 1.410(b)-10 Added..................................................47658 1.411(a)-4 (b)(7) added............................................40549 1.411(d)-4 A-2(b)(2)(x) and (xi) added.............................40549 A-1(a) and (d) revised; A-1(b)(1) amended......................47602 1.412(c)(1)-3T (g)(7) corrected....................................19038 1.414(q)-1T (b)(1) introductory text and (2)(iii) revised; (g) added (temporary)...........................................3977 1.414(r)-0 Added...................................................63434 1.414(r)-1 Added...................................................63437 1.414(r)-2 Added...................................................63439 1.414(r)-3 Added...................................................63442 1.414(r)-4 Added...................................................63446 1.414(r)-5 Added...................................................63446 1.414(r)-6 Added...................................................63452 1.414(r)-7 Added...................................................63453 1.414(r)-8 Added...................................................63457 1.414(r)-9 Added...................................................63459 1.414(r)-10 Heading added..........................................63460 1.414(r)-11 Added..................................................63460 1.414(s)-1 Added...................................................47662 1.414(s)-1T Removed................................................47666 1.415-2 (d) revised................................................47667 1.415-6 (b)(1) and (6) introductory text revised; (b)(6)(iv) amended....................................................40549 1.416-1 Amended....................................................40550 1.422-1 Removed....................................................61160 1.422-2 Removed....................................................61160 1.422-4 Added......................................................61160 1.422-5 Redesignated from 14a.422A-2 and revised...................61160 [[Page 543]] 1.448-1T (g)(1), (2)(i), (ii)(A), (3)(ii), (h)(2) and (3)(i) revised; (g)(2)(iii) and (h)(4) added........................485 (g)(3)(ii) corrected............................................5062 1.612-3 (d) revised................................................21938 1.613-1 Revised....................................................21938 1.613A-0 Added.....................................................21938 1.613A-2 Added.....................................................21939 1.613A-3 Added.....................................................21939 1.613A-4 Added.....................................................21946 1.613A-7 Added.....................................................21949 1.702-1 (f) amended................................................21952 1.703-1 (a)(2)(vii) redesignated as (a)(2)(viii); new (a)(2)(vii) added......................................................21952 1.704-1 (b)(0), (1)(i) and (2)(ii)(d)(6) amended; (b)(4)(iv) revised; (b)(5) Examples (20) through (23) removed.........66983 1.704-1T (b)(4)(iv) removed........................................66983 1.704-2 Added......................................................66983 1.752-0 Added......................................................66350 1.752-0T Amended...................................................36702 Removed........................................................66350 1.752-1 Added......................................................66351 1.752-1T Removed...................................................66350 1.752-2 Added......................................................66351 1.752-2T Removed...................................................66350 1.752-3 Added......................................................66355 1.752-3T Removed...................................................66350 1.752-4 Added......................................................66356 1.752-4T (d)(2) and (f) redesignated as (d)(3) and (g); new (d)(2) and (f) added..............................................36702 Removed........................................................66350 1.752-5 Added......................................................66356 1.852-11 (f)(4) corrected...........................................2808 (c)(3)(i) corrected.............................................8130 1.860D-1 Added.....................................................49516 1.860D-1T Removed..................................................49516 1.860F-4 Added.....................................................49516 1.860F-4T Removed..................................................49516 1.861-8 (e)(6) revised; (g) introductory text and Examples 25 and 26 revised; Examples 27 through 33 added...................10369 (g) Examples 25, 27 and 33 corrected...........................22760 (e)(6)(ii)(D)(2)(i), (iii), (3)(i), (iii) and (g) Example 33 corrected..........................................................24001 1.861-8T (e)(6) removed; (g) introductory text and Examples (25) through (29) removed.......................................10369 1.863-7 Added.......................................................1362 1.863-7T Removed....................................................1362 1.874-1 (a) and (d)(2) corrected....................................1361 Technical correction............................................5455 1.882-4 Technical correction........................................5455 1.901-2 (e)(3) revised.............................................56008 1.907-0 Revised....................................................11063 Corrected......................................................21926 1.907(a)-0 Added...................................................11065 1.907(a)-0T Removed................................................11065 1.907(a)-1 Added...................................................11066 1.907(a)-1T Removed................................................11065 1.907(b)-1 Added...................................................11066 1.907(b)-1T Removed................................................11065 1.907(c)-1 Added...................................................11067 1.907(c)-1T Removed................................................11065 1.907(c)-2 Added...................................................11071 1.907(c)-2T Removed................................................11065 1.907(c)-3 Added...................................................11073 1.907(c)-3T Removed................................................11065 1.907(d)-1 Added...................................................11075 1.907(d)-1T Removed................................................11065 1.907(e)-1 Added...................................................11076 Corrected......................................................21926 1.907(e)-1T Removed................................................11065 1.907(f)-1 Added...................................................11079 1.907(f)-1T Removed................................................11065 1.907(a)-0A (a) revised............................................11080 1.907(a)-0AT Removed...............................................11080 1.907(c)-1A (d)(3) revised.........................................11080 1.907(c)-1AT Removed...............................................11080 1.926(a)-1 Added...................................................11093 1.926(a)-1T (b)(1) revised.........................................11093 1.936-10 Added.....................................................21927 1.936-10T Removed..................................................21927 1.952-1 (a)(2) amended..............................................2846 1.954A-1 (a), (b)(3)(i), (c), (e) introductory text, (f) introductory text and (3) amended; (f)(4) added.............2846 1.954-8 Added.......................................................2847 (c)(4) Example 4 corrected.....................................11511 1.964-4 (d)(4) through (10) redesignated as (d)(5) through (11); new (d)(4) added............................................2849 1.987-0T Removed...................................................48434 1.987-1 Added......................................................48434 1.987-1T Removed...................................................48434 1.987-2 Added......................................................48434 1.987-3 Added......................................................48434 1.987-4 Added......................................................48434 1.987-5 Added......................................................48434 (g) corrected..................................................65684 1.989(b)-1T Redesignated as 1.989(b)-1.............................48437 1.989(b)-1 Redesignated from 1.989(b)-1T; heading amended..........48437 1.989(c)-0T Removed................................................48437 [[Page 544]] 1.989(c)-1 Added...................................................48437 1.989(c)-1T Removed................................................48437 1.992-1 (a)(6) and (i) removed; (d)(1) revised.....................55235 1.1031-0 Added.....................................................19937 1.1031(a)-1 (b) amended............................................14854 (a) revised; (b) through (d) amended; (e) added................19937 1.1031(a)-2 Added..................................................14854 1.1031(b)-2 Added..................................................19937 1.1031(j)-1 Added..................................................14855 1.1031(k)-1 Added..................................................19938 1.1286-1T Added (temporary)........................................38340 Heading corrected..............................................47904 1.1445-8 (b)(3)(i) corrected........................................4542 1.1502-12 Revised..................................................47401 1.1502-19 (a)(6) redesignated as (a)(6)(i) and amended; (a)(6)(ii) added......................................................47392 1.1502-20 Added....................................................47392 1.1502-21 (g) added................................................67489 1.1502-32 (a) revised..............................................47401 1.1502-33 (c)(6) amended...........................................47402 1.1502-77 (e) revised..............................................67489 1.1502-78 (b)(3) added.............................................67489 1.1502-79 (a)(1)(iii) added........................................47402 1.6038A-0 Added....................................................28060 1.6038A-1 Removed..................................................28060 Added..........................................................28061 (c)(4) corrected...............................................41792 1.6038A-2 Added....................................................28063 1.6038A-3 Added....................................................28065 (a)(3) Example 3, (c)(7)(i), and (e)(2)(iii) Example corrected 41792 1.6038A-4 Added....................................................28072 1.6038A-5 Added....................................................28073 (b)(1) corrected...............................................41792 1.6038A-6 Added....................................................28075 1.6038A-7 Added....................................................28075 1.6045-4 (d)(3)(iii), (e)(1) introductory text and (f)(2) corrected....................................................559 (m)(1), (r) Examples 2 and 4 corrected..........................3419 1.6049-4 (b)(2) introductory text and (iii) amended; (b)(2) concluding text revised....................................49518 1.6049-7 Added.....................................................49518 1.6049-7T Revised..................................................49518 5c Authority citation revised......................................49522 Authority citation corrected...................................51176 1.6050I-1 (c)(1) and (g) revised; (c)(2), (3) and (4) redesignated as (c)(6), (7) and (8) and amended; new (c)(2) through (5) added......................................................57976 (c)(7) and (8) amended.........................................57977 1.6411-4 Revised...................................................67489 1.6662-0 Added.....................................................67497 1.6662-1 Added.....................................................67498 1.6662-2 Added.....................................................67498 1.6662-3 Added.....................................................67498 1.6662-4 Added.....................................................67499 1.6662-5 Added.....................................................67504 1.6664-0 Added.....................................................67505 1.6664-1 Added.....................................................67506 1.6664-2 Added.....................................................67506 1.6664-3 Added.....................................................67507 1.6664-4 Added.....................................................67508 1.6694-0 Added.....................................................67514 1.6694-1 Revised...................................................67514 1.6694-2 Revised...................................................67516 1.6694-3 Added.....................................................67518 1.6694-4 Added.....................................................67519 1.6851-2 (a)(2)(ii) revised.........................................3034 1.6851-2T Added (temporary).........................................3034 1.9100-1 Removed...................................................64982 5c.128-1 Removed...................................................49522 14a.422A-2 Redesignated as 1.422-5 and revised.....................61160 31 Authority citation amended......................................29570 Corrected.......................................................8911 31.3121(b)(7)-2 Added..............................................29570 (d)(2)(iii)(D) and (3)(i) Example 2 corrected..................40246 31.6051-1 (i) amended..............................................15042 31.6051-2 (c) amended..............................................15042 31.6302(c)-1 (a) introductory text, (1)(i) introductory text and (ii) revised...............................................13401 (a)(1)(ii)(b) corrected........................................26191 (a)(1)(ii)(a) corrected........................................35816 31.6302(c)-2 (a)(1) and (b)(2) amended; (a)(2) revised.............13403 35a.3406-1 (c)(3)(vi)(A), (B), (C), (d)(1)(i), (ii) and (iii) removed; CFR correction....................................42687 (a)(1), (e), (j) Example 4 and Appendix amended; (c)(3)(iv) through (viii) redesignated as (c)(3)(v) through (ix); (c)(3)(iii), new (c)(3)(ix), (f)(2)(iii), (iv), (v), (3), (4)(ii) and (h) revised; (c)(3)(iv) and (k) added..........................47905 40 Added.............................................................181 42 Added...........................................................25366 43.0-1T Added (temporary)............................................188 44.4402-1 Removed....................................................188 44.4402-1T Added (temporary).........................................188 45 Removed...........................................................189 [[Page 545]] 46 Heading revised...................................................189 46.0-1 Removed.......................................................189 46.0-1T Added (temporary)............................................189 46.0-3 Removed.......................................................189 46.0-4 Removed.......................................................189 46.4371-1--46.4375-1 (Subpart A1) redesignated as Subpart B..........189 46.4371-4 Redesignated from 46.6001-4................................189 46.4375 (Subpart A1) Redesignated as Subpart B.......................189 46.4501-1--46.4504-1 (Subpart B) Removed.............................189 46.4881-1--46.4884-1 (Subpart D) Removed.............................189 46.6001-4 Redesignated as 46.4371-4..................................189 48.0-1 Removed.......................................................189 48.0-1T Added (temporary)............................................189 49.0-1 Removed.......................................................189 49.0-1T Added (temporary)............................................189 49.0-3 Removed.......................................................189 49.0-4 Removed.......................................................189 49.4271-1T Added.....................................................190 49.4241-1--49.4243-3 (Subpart B) Removed.............................189 49.4271-1T Added.....................................................190 49.4271-1T Redesignated from 154.2-1; heading and (f) revised; (a) amended......................................................190 49.4286-1--49.4287-1 (Subpart E) Heading revised and sections removed......................................................189 49.9000--49.9000-1 Undesignated center heading and sections removed......................................................189 52 Authority citation revised......................................56305 52.0-1T Added (temporary)............................................189 52.4681-0 Added....................................................56305 52.4681-0T Amended....................................................20 52.4681-0T Removed.................................................56305 52.4681-1 Added....................................................56305 52.4681-1T (c)(9) added; (d) revised..................................20 52.4681-1T Removed.................................................56305 52.4682-1 Added....................................................56307 52.4682-1T (b)(2)(ii) and (iii) revised...............................20 52.4682-1T Removed.................................................56305 52.4682-2 Added....................................................56308 52.4682-2T (b)(1)(i), (2)(i), (d)(2)(i), (ii), (3)(i) and (ii) amended.......................................................21 52.4682-2T Removed.................................................56305 52.4682-3 Added....................................................56311 52.4682-3T (a) introductory text and (b)(2)(i)(B) revised; (a)(3) added.........................................................21 Removed........................................................56305 52.4682-4 Added....................................................56317 52.4682-4T (b)(2)(i)(B), (d)(1)(ii), (2)(iii), (e) and (g) revised; (d)(1)(iii) amended..................................21 (b)(2)(i)(B)(2) revised (temporary)............................40247 Removed........................................................56305 52.6071(a)-3T (b)(1) revised..........................................22 52.6151(a)-1T (b) revised.............................................22 52.6302(c)-2T (b)(3) revised..........................................22 54.4979-0 Added....................................................40550 54.4979-1 Added....................................................40550 138 Removed..........................................................190 142 Removed..........................................................190 145.1-1 Removed......................................................190 145.1-2 Removed......................................................190 145.1-3 Removed......................................................190 145.1-4 Removed......................................................190 145.1-5 Removed......................................................190 145.1-6 Removed......................................................190 145.1-7 Removed......................................................190 145.2-1 Removed......................................................190 145.2-2 Removed......................................................190 145.2-3 Removed......................................................190 145.2-4 Removed......................................................190 145.2-5 Removed......................................................190 145.2-6 Removed......................................................190 145.3-1 Removed......................................................190 145.4-1 Removed......................................................190 145.4-2 Removed......................................................190 145.4-3 Removed......................................................190 145.4-4 Removed......................................................190 145.4-5 Removed......................................................190 145.4-6 Removed......................................................190 146 Removed..........................................................190 147 Removed..........................................................190 148.1-6 Removed......................................................190 154.2-1 Redesignated as 49.4271-1T; heading and (f) revised; (a) amended......................................................190 154 Removed..........................................................190 156 Added..........................................................65685 301 Authority citation amended......................................9170 Authority citation correctly added.............................13584 Authority citation amended................49685, 65187, 66996, 67489 301.6103(j)(1)-1T Added (temporary).................................9170 Removed........................................................65187 301.6103(j)(1)-1 (b)(1) through (3) revised........................65187 [[Page 546]] 301.6109-2 Added...................................................49685 301.6326-1 Redesignated from 301.6326-1T...........................19948 301.6326-1T Redesignated as 301.6326-1.............................19948 301.6402-7T Added (temporary)......................................67489 301.6721-0 Added...................................................67182 301.6721-1 Added...................................................67182 301.6621-3T (d) corrected (temporary)...............................2433 301.6721-0T Added (temporary).......................................6972 301.6721-0T Removed................................................67182 301.6721-1T Added (temporary).......................................6972 301.6721-1T Removed................................................67182 301.6722-1 Added...................................................67182 301.6722-1T Removed................................................67182 301.6722-1T Added (temporary).......................................6976 301.6723-1 Added...................................................67182 301.6723.1A Undesignated center heading and section added..........15042 301.6723-1T Revised (temporary).....................................6977 301.6723-1T Removed................................................67182 301.6724-1 Added...................................................67182 301.6724-1T Added (temporary).......................................6978 301.6724-1T Removed................................................67182 301.7216-2 (o) and (p) added; authority citation removed...........66996 301.7216-2T Technical correction....................................4676 301.7216-2T Removed................................................66996 301.9100-1 Redesignated from 301.9100-1T; heading amended..........64982 301.9100-1T Added (temporary)......................................14024 301.9100-1T Technical correction...................................22331 Redesignated as 301.9100-1; heading amended....................64982 601.501 Revised....................................................24003 601.502 Revised....................................................24004 601.503 Revised....................................................24005 601.504 Revised....................................................24007 601.505 Revised....................................................24007 601.506 Revised....................................................24008 601.507 Revised....................................................24009 601.508 Revised....................................................24009 601.509 Revised....................................................24009 602.101 (c) table amended (OMB numbers).............................487, 1363, 10377, 15044, 21935, 21952, 25369, 28075, 29435, 40551, 47402, 49523, 56320, 63461, 65687, 66357, 66995, 66996, 67178, 67509, 67520 Technical correction............................................4676 (c) table corrected (OMB numbers)........................8130, 40246 (c) table revised (OMB numbers).................................8912 701 Added..........................................................21599 701.906-1 Correctly designated as 701.9006-1.......................27999 701.9006-1 Correctly designated from 701.906-1.....................27999 702 Added..........................................................21599 1992 26 CFR 57 FR Page Chapter I 1 Authority citation amended........................................345, 1870, 3132, 6555, 9177, 9211, 10740, 10994, 12210, 12419, 13022, 14795, 15241, 19255, 20748, 20977, 22649, 24749, 36002, 38282, 38596, 40121, 40321, 40843, 41649, 44978, 45711, 48981, 53032, 54923, 55448, 58984, 60988, 61298, 61316, 61800, 61808, 61812, 61818 Technical correction........5054, 21152, 21855, 21894, 31754, 47994, 57280 Authority citation corrected....................................6352 1.32-1 Redesignated from 1.43-1....................................54923 1.32-2 Redesignated from 1.43-2....................................54923 1.42-4 Added.......................................................24749 1.42-5 Added; eff. 6-30-93.........................................40121 (c)(1)(vii), (c)(3), (e)(2) and (f)(1)(ii) corrected...........57280 1.43-0 Added.......................................................54923 1.43-1 Redesignated as 1.32-1; new 1.43-1 added....................54923 1.43-2 Redesignated as 1.32-2......................................54923 Added..........................................................54925 1.43-3 Redesignated from 1.43-3T; (a)(3)(ii)(B) and (e) removed; (a)(3)(i)(C)(2) and (ii)(C) redesignated as (a)(3)(i)(C)(3) and (ii)(B); heading, (a)(3)(i)(C)(1), new (a)(3)(i)(C)(3) and (ii)(B) amended; new (a)(3)(i)(C)(2), (ii)(C) and (D) added; (a)(3)(ii)(A) revised...............54927 1.43.3T (b)(3)(ii) and (c)(3)(ii) corrected.........................6074 (a)(3)(i)(D)(2), (ii) introductory text and (c)(2) corrected 6353 Redesignated as 1.43-3.........................................54927 1.43-4 Added.......................................................54927 1.43-5 Added.......................................................54930 1.43-6 Added.......................................................54930 1.43-7 Added.......................................................54930 [[Page 547]] 1.56(g)-0 Amended..................................................60476 1.56(g)-1 (a)(6)(i) and (d)(2)(ii)(B) revised; (a)(7), (f)(3), (m), (r) and (s) added.....................................60477 1.58-9 Added.......................................................19255 (c)(3)(iii)(A)(3)(iii), (d) Example 1, Example 2 and (e)(2)(i) corrected..........................................................24848 1.58-9T Removed....................................................19262 1.61-2T (c)(3)(i) heading and (ii) removed; (c)(3)(i) redesignated as (c)(3)..................................................62195 1.61-3 (a) amended.................................................12419 1.61-21 (k) added...................................................1870 (a)(7), (c)(2)(i)(B), (3)(i), (4) and (7) amended; (c)(1), (2)(i) heading, (3) heading, (3)(i) heading and (ii) revised; (c)(2)(ii) and (iii) redesignated as (c)(2)(iii) and (iv); new (c)(2)(ii) added...................................................62195 1.62-1 Added.......................................................57668 (c) corrected..................................................60568 1.62-1T (c)(2) and (f) removed; (e)(1) amended.....................57668 1.62-2 (c)(1), (5), (d)(3)(ii), (e)(2), (h)(2)(i)(B)(1) amended....57668 1.67-3 Added.......................................................40321 1.79-3 (d)(2) revised..............................................33635 1.79-3T Removed....................................................33635 1.103-13 (f) removed...............................................20977 1.103-14 (e) removed...............................................20977 1.103-15 (c) revised...............................................20977 1.103-18 Added......................................................3530 (a), (c)(2)(B), (d), (f)(2)(i), (ii), (g)(3)(ii) and (3)(iv) corrected; (k)(2)(i) correctly designated..........................13027 (l)(2)(i) corrected; (l)(3) correctly added....................13028 (c)(1)(iii) corrected..........................................26891 (c)(2)(ii)(B) corrected.................................28611, 36001 1.108-2 Added......................................................61808 1.132-0 Amended....................................................62196 1.132-1 (g) amended................................................62196 1.132-5 (b)(1)(iv) amended.........................................57669 (m)(1) amended; (m)(2)(i) revised; (m)(6) redesignated as (m)(8); (m)(2)(v), (3)(iv), new (6), (7), (new (8) Examples 6 and 7 and (r) added....................................................62196 1.132-6 (d)(1) revised; (d)(3) and (4) amended......................1871 (d)(1) corrected................................................5982 1.148-0 Added......................................................20977 (b)(3) and (d) corrected.......................................44989 (b)(4) corrected...............................................45878 1.148-0T (b)(4) corrected..........................................10134 Removed........................................................20977 1.148-1 Added......................................................20982 (a) corrected..................................................44989 (b)(1)(ii) corrected....................................45878, 48851 1.148-1T Removed...................................................20977 1.148-2 Added......................................................20984 (c)(1), (2) Example 2, (d)(2) and (4) corrected................44990 (b)(2)(iii) and (c)(2) Example 3 corrected.....................45878 (c)(2) Example 3 corrected.....................................48851 1.148-2T Removed...................................................20977 1.148-3 Added......................................................20987 (b)(7)(iv)(B), (c)(7) Example 2, (d)(4) Example 9 and Example 11 corrected.......................................................44990 (c)(7) Example 9 and (d)(4) Example 11 corrected...............45879 1.148-3T Removed...................................................20977 1.148-4 Added......................................................21005 (c)(5), (d)(3)(ii) and (e)(6)(i)(A) corrected..................44990 1.148-4T Removed...................................................20977 1.148-5 Added......................................................21011 (c)(1)(iii) corrected..........................................44990 1.148-5T Removed...................................................20977 1.148-6 Added......................................................21012 (i)(2) corrected...............................................44990 (b)(5)(ii) and (m)(4) corrected................................45879 1.148-6T Removed...................................................20977 1.148-7 Added......................................................21020 1.148-7T Removed...................................................20977 1.148-8 Added......................................................21020 (c)(3), (d)(3), (e)(13), (14) and (h)(4) corrected.............44990 1.148-8T Removed...................................................20977 1.148-9 Added......................................................21024 (h) correctly removed..........................................44990 1.148-9T Removed...................................................20977 1.148-10 (c) through (i) added.....................................21024 1.148-10T Removed..................................................20977 1.148-11 Added.....................................................21025 (b)(2)(i) introductory text, (C), (c)(1)(i)(A), (e)(2)(i), (ii), (f)(2)(vii), (3), (g) and (j)(5) corrected...................44990 Heading and (j)(3) corrected...................................45879 Heading corrected..............................................48851 1.148-12T Added....................................................21030 1.148-13T Added....................................................21031 (b)(1) corrected...............................................44991 1.149(d)-1 Added...................................................21031 (d)(2) corrected...............................................44991 1.149(d)-1T Correctly removed......................................44991 1.149(e)-1 Added...................................................36002 [[Page 548]] 1.149(e)-1T Removed................................................36002 1.150-0 Added......................................................21031 1.150-0T Correctly removed.........................................44991 1.150-1 Added.......................................................3534 (g) corrected; (h)(1) correctly designated.....................13028 (a) through (e) revised........................................21031 1.150-1T Correctly removed.........................................44991 1.162-10T Amended..................................................43896 1.162-25 Added.....................................................57669 (b) corrected..................................................60568 1.162-25T (b) removed..............................................57669 1.166-2 (d)(3) and (4) added........................................6294 (d)(3)(iii)(D), (E), and (iv)(C)(2) revised....................45569 1.166-2T Added.....................................................45569 1.168(d)-0 Added...................................................48981 1.168(d)(1) Added..................................................48981 1.168(j)-1T Amended................................................43896 1.179-0 Added......................................................61316 1.179-1 (j) redesignated as (k); (a) through (d), (e)(4), (f)(1), (h) and (i)(2) revised; (e)(1), (f)(2), (3) and new (k) amended; (e)(5) and new (j) added..........................61316 1.179-2 Revised....................................................61318 1.179-3 Redesignated as 1.179-4; new 1.179-3 added.................61321 1.179-4 Redesignated as 1.179-5; new 1.179-4 redesignated from 1.179-3....................................................61321 Introductory text and (a) revised; (b) removed; (c) through (g) redesignated as (b) through (f)................................61323 1.179-5 Redesignated as 179-6; new 1.179-5 redesignated from 1.179-4....................................................61321 (a) concluding text amended....................................61323 1.179-6 Redesignated from 1.179-5..................................61321 Revised........................................................61323 1.263(a)-1 (b) amended.............................................12419 1.263A-1T (a)(5)(i) amended........................................12419 1.267(f)-1 Added; (h) redesignated from 1.267(f)-1T(h); (h)(2) and (3) revised.................................................9177 1.267(f)-1T (h) redesignated as 1.267(f)-1(h); (h)(2) and (3) revised.....................................................9177 1.269-1 Introductory text amended....................................345 1.269-3 (a) amended; (d) and (e) added...............................345 1.269-5 Revised......................................................346 1.269-6 Heading revised..............................................346 1.269-7 Added........................................................346 1.274-5T (e)(1)(ii), (l) and (m) amended; (g) revised..............57669 1.274(d)-1 Added...................................................57669 1.337(d)-1 (a)(5) Example 8 amended................................53550 1.337(d)-2 (c)(1)(i) introductory text amended.....................53550 1.355-2 (d)(3)(iv) amended.........................................28463 1.367(b)-2 Added....................................................6555 1.367(b)-7 Added....................................................6555 1.367(b)-8 Added....................................................6555 1.367(b)-9 Added....................................................6556 1.382-1 Removed; new 1.382-1 redesignated from 1.382-1T; heading and introductory text revised..............................45711 1.382-1T Redesignated as 1.382-1...................................45711 1.382-2 (a)(3) added...............................................10740 (a)(3)(ii) Example 2 and Example 3 corrected...................24188 Heading revised; (a)(3) redesignated as 1.382-3 (a)(1).........45712 1.382-2T (f)(7) revised; (g)(4) Example 5 added....................10741 (h)(4)(x)(J) added.............................................12210 (j)(2)(iii)(A) amended.........................................38282 (f)(7), (g)(4) Example 5, (h)(4)(x)(J) and (j)(2)(iii)(A) amended; (h)(4)(x)(Z) revised......................................45712 (f)(7) corrected...............................................52827 1.382-3 Added........................................................346 1.382-3 (e) and (o) added..........................................12210 Redesignated as 1.382-9; new 1.382-3 redesignated from 1.382- 4; (a) heading and (2) added; (a)(1) redesignated from 1.382-2 (a)(3); (a)(1) introductory text, Example 1, Example 2, Example 3, (iii)(A), (B), (C) and (k)(2)(ii) amended..........................45712 (a)(1)(ii) Example 1 corrected.................................52827 1.382-4 Added......................................................38282 Redesignated as 1.382-3........................................45712 Added..........................................................45713 1.382-5 Added......................................................45713 1.382-6 Added......................................................45713 1.382-7 Added......................................................45713 1.382-8 Added......................................................45713 1.382-9 Redesignated from 1.382-3..................................45712 (o)(2) amended.................................................45713 1.382-10 Added.....................................................45713 1.382-11 Added.....................................................45713 [[Page 549]] Heading corrected..............................................52827 1.383-0--1.383-2 CFR correction....................................39359 1.383-2 (c) correctly designated from 1.383-2T; CFR correction.....39359 1.383-2T Correctly designated as 1.383-2; CFR correction...........39359 1.401(a)(4)-0 Corrected.............................................4719 Corrected......................................................10952 1.401(a)(4)-2 (b)(5)(ii) and (c)(3)(v) corrected....................4719 (c)(2)(v) corrected............................................10952 1.401(a)(4)-3 (b)(2)(iv), (4)(ii) Example 2, Example 4, (5)(ii) Example 3, (7)(iii), (v), (8)(xii)(C), (xiii)(C), (D)(2), (F) Example 4, Example 6 and Example 7 corrected............4719 (d)(2)(iii) Example, (6)(vii)(D) Example 1, Example 2, (viii)(F) Example, (e)(4) Example 6 and (f)(4)(ii)(A) corrected.....4720 (b)(3)(ii) Example 2, (4)(ii) Example 2, Example 3, (8)(xii)(B), (xiii)(D)(2), (c)(2), (d)(1)(iii), (6)(iv)(A) and (f)(2) corrected...................................................10952 1.401(a)(4)-4 (b)(2)(iv) and (d)(3) corrected.......................4720 (b)(1), (2)(ii)(A), (d)(4)(i) and (e)(3)(viii) corrected.......10952 1.401(a)(4)-5 (a)(6) Example 9 corrected............................4720 (a)(6) Example 4 corrected.....................................10952 1.401(a)(4)-7 (c)(2) and (5) Example corrected......................4720 (b)(4)(ii)(B), (c)(1), (4)(iii)(D) and (5) Example corrected 10952 1.401(a)(4)-8 (b)(2)(i)(D), (E), (ii)(A), (3)(i)(B), (vi) Example 1, Example 2, (c)(2)(i)(F) and (3)(x) corrected.............4720 (b)(3)(v) corrected............................................10952 (b)(3)(vi), (c)(2)(i) introductory text, (D), (ii), (3)(i), (iii)(B), (v)(A) and (vi) corrected................................10953 1.401(a)(4)-9 (a), (b)(2)(iv), (v)(A), (B), (3)(i) and (c)(6) Example 1 corrected.........................................4720 (c)(6) Example 2, and Example 3 corrected.......................4721 (b)(2)(iii) corrected..........................................10953 1.401(a)(4)-10 (b)(3)(ii)(D) correctly designated as (b)(3)(iv) and revised; (b)(3)(iv) correctly designated as (b)(3)(v), (b)(3)(i) and (4)(iv) Example 2 corrected...................4721 1.401(a)(4)-11 (c)(1), (2) and (g)(6) Example 5 corrected...........4721 (d)(3)(iii) and (g)(3)(v)(B) corrected.........................10953 1.401(a)(4)-12 Corrected............................................4721 Corrected......................................................10953 1.401(a)(4)-13 (c)(7) Example 1, Example 2, Example 3, (e)(2)(i) and (f)(3)(i) corrected.....................................4721 (a), (c)(7) Example 2, and (e)(2)(ii) corrected................10953 1.401(a)(5)-1 (d)(1) and (2) correctly designated..................10817 (e)(8) Example 1, Example 2 and Example 3 corrected............10818 (d)(2) and (e)(2) corrected....................................10951 1.401(a)(17)-1 (a)(1) and (b)(2) corrected.........................10815 (b)(3)(iii) introductory text, (A), (6) Example 2, Example 3, Example 5, Example 6, (c)(1), (3), (4), (5), (d)(1)(ii)(B), (e)(3)(iii)(A), (4)(iii)(A)(2), (B), (5) introductory text, Example 1, Example 2, Example 3, Example 5, and 6 corrected........10816 (e)(4)(iii)(B) introductory text, (5), (5) Example 2, Example 5 and Example 6 corrected..........................................10953 1.401(a)(31)-1T Added..............................................48166 1.401(k)-1 (a)(6)(ii)(B), (7)(i), (b)(5)(v), (d)(2)(ii), (iii)(B)(4), (e)(1) and (f)(3)(ii)(B) corrected............10289 (f)(3)(v) Example, (5)(i)(B), (7) Example 1, (g)(8)(ii), (11)(iii)(D)(2), (14), (h)(3)(iii)(A) and (B)(2) corrected.........10290 (f)(3)(ii) concluding text corrected...........................59915 1.401(l)-0 Corrected...............................................10818 1.401(l)-1 (c)(17)(ii) corrected...................................10818 (c)(17)(i) corrected...........................................10951 1.401(l)-2 (d)(4)(i), (5) and (e) corrected........................10818 (e) Example 5 corrected........................................10951 [[Page 550]] 1.401(l)-3 (c)(1), (c)(2)(ii) introductory text, (A), (B), (iii) introductory text, (A), (B), (C), (3) Example 2, (d)(7), (9)(iii)(A), (iv)(A), (10) Example 1, Example 2............10818 (d)(10) Example 4, (e)(6) Example 1, Example 3 and Example 6 corrected..........................................................10819 (c)(2)(iv), (v), (vi), (3) Example 4, Example 5, (d)(9)(ii), (iii)(B) and (10) Example 1 corrected..............................10951 (d)(10) Example 4 and Example 6 corrected......................10952 1.401(l)-4 (b)(3)(iv)(B), (c)(3)(ii)(C), (e)(1)(ii), (3) introductory text and (ii) corrected.......................10819 (c)(3)(ii)(A) and (e)(3)(i) corrected..........................10952 1.401(l)-5 (b)(9) Example 4, (c)(4) Example 4 and (d) corrected....10819 (b)(9) Example 1 and (c)(3)(i) corrected.......................10952 1.401(l)-6 (c) and (d)(4) corrected................................10819 1.401(m)-1 (a)(1), (f)(1)(ii)(A), (12)(ii) and (g)(5)(ii)(B)(2) corrected..................................................10290 1.401(m)-2 (c)(1) corrected........................................10290 1.402(a)-1 (d)(3)(iv) corrected....................................10290 1.402(c)-2T Added..................................................48168 1.402(f)-2T Added..................................................48171 1.403(b)-2T Added..................................................48171 1.404(a)-1T Amended................................................43896 1.404(b)-1T Amended................................................43896 1.404(d)-1T Amended................................................43896 1.410(b)-0 Corrected...............................................10954 1.410(b)-2 (b)(2)(ii) Example 1, (5), (6), (7), (c)(2)(ii)(A) and (d) corrected..............................................10817 1.410(b)-3 (a)(3) Example 2 corrected..............................10954 1.410(b)-4 (b) and (c)(4)(iii) corrected...........................10954 1.410(b)-5 (d)(8)(ii), (e)(2)(i), (4)(iii) and (5) corrected.......10817 (d)(3), (5)(vi), (8)(i) and (f)(1) corrected...................10954 1.410(b)-6 (d)(1) and (g) corrected................................10817 1.410(b)-7 (c)(1) and (5) corrected................................10817 (b) and (e)(2) Example corrected...............................10954 1.410(b)-9 Corrected........................................10817, 10954 1.410(b)-10 (b)(2) corrected.......................................10954 1.411(d)-4 (a)(2) corrected.........................................4721 1.414(r)-8 (b)(2)(iii) revised.....................................52591 1.414(s)-1 (a)(2) and (d)(2)(ii) corrected.........................10815 (g)(2) corrected...............................................10953 1.415-2 (d)(10) and (11)(i) corrected..............................10815 (d)(3)(iii) corrected..........................................10953 1.415-6 (b)(1)(iii) correctly revised..............................10290 1.446-1 (c)(1)(ii) revised.........................................12419 1.451-3 (a)(8) added...............................................12420 1.451-6 (a)(1) revised.............................................38595 Technical correction...........................................47994 1.451-6T Removed...................................................38595 Technical correction...........................................47994 1.453C-3T (c)(4) amended...........................................43896 1.453C-8T (a)(1) amended...........................................43896 1.458-1 Added......................................................38596 (b)(5)(i) correctly designated; (e)(4)Example corrected........45879 1.458-2 Redesignated from 1.458-10.................................38599 1.458-10 Redesignated as 1.458-2...................................38599 1.461-0 Added......................................................12420 1.461-1 (a)(2) and (3) revised.....................................12420 1.461-2 Heading revised; (f), (g) and (h) removed; (a)(5) heading, new (f) heading, and (g) added.............................12421 1.461-3 Heading added..............................................12421 1.461-3T Redesignated as 1.461-7T..................................12421 1.461-4 Added......................................................12421 1.461-5 Added......................................................12427 1.461-6 Added......................................................12428 1.461-7T Redesignated from 1.461-3T................................12421 1.461(h)-4T Removed................................................12421 1.468A-0 Amended...................................................62199 1.468A-1 (b)(3) revised............................................62199 1.468A-2 (d)(2)(i) amended.........................................62199 1.468A-3 (a)(1) amended; (h)(1)(iii) revised; (h)(2)(xii) and (i)(1)(ii) redesignated as (h)(2)(xv) and (i)(1)(ii)(A); (h)(2)(xiv) added..........................................62199 1.468A-4 (d)(4) removed; (d)(5) and (6) redesignated as (d)(4) and (5); (a), (b)(3), (c)(4) and new (d)(5)(ii) revised........62199 1.468A-5 (a)(1)(i)(B), (iv), (3)(i)(C) and (ii) revised; (a)(1)(iii) removed; (a)(1)(v) redesignated as (a)(1)(iii) 62200 [[Page 551]] 1.468A-8 (b)(11) added.............................................62200 1.468B Added.......................................................60988 1.468B-0 Added.....................................................60988 1.468B-1 Added.....................................................60989 1.468B-2 Added.....................................................60991 1.468B-3 Added.....................................................60992 1.468B-4 Added.....................................................60994 1.468B-5 Added.....................................................60994 1.469-0 Added......................................................20748 1.469-0T Removed...................................................20748 1.469-1 Added......................................................20750 (f)(4)(iii)Example 6 corrected.................................28612 1.469-1T (d)(2), (e)(2), (3)(iii), (vi)(D), (E), (4)(iv), (5), (f)(4), (g)(4)(ii)(C), and (h)(4) revised..................20753 1.469-2 Added......................................................20754 1.469-2T (c)(2)(iii), (iv), (v), (6)(i), (ii), (iii), (iv)Example 1,Example 2, (d)(2)(ix), (5)(iii)(A), (6)(v)(E), (8), (e)(2)(ii), (iii), (3)(iii)(B), (f)(5)(i), (6), (9)(iii), (iv) and (10) revised......................................20758 1.469-3 Added......................................................20758 1.469-3T (e) and (f) revised.......................................20758 1.469-5 Added......................................................20758 1.469-5T (f)(1), (h)(3), (j) and (k)Example 5 revised..............20759 1.469-6 Heading added..............................................20759 1.469-6T Removed...................................................20759 1.469-7 Heading added..............................................20759 1.469-7T Removed...................................................20759 1.469-8 Heading added..............................................20759 1.469-8T Removed...................................................20759 1.469-9 Heading added..............................................20759 1.469-9T Removed...................................................20759 1.469-10 Heading added.............................................20759 1.469-10T Removed..................................................20759 1.469-11 Added.....................................................20759 1.469-11T Removed..................................................20759 1.509(a)-3 (a)(3)(i) amended.......................................33443 1.512(b)-1 (a) revised.............................................33443 (a)(3) corrected...............................................42490 1.593-11 (b)(1) amended; (e) added.................................61298 1.597-8T Added.....................................................14795 1.613-1 (a) amended................................................43899 1.613A-0 Amended...................................................43899 1.613A-2 (a)(3) revised; (b) and (c) redesignated as (c) and (d); new (b) added..............................................43899 1.613A-3 (a)(4) Example 3, (i)(1)(ii) Example 4, Example 5 and Example 7 corrected.........................................4913 (a)(4) Example 3 corrected......................................9599 (e), (f), (i)(2) and (j)(1) added; (h)(1) amended..............43900 (e) and (h) corrected..........................................60474 1.613A-4 (a)(2) Example 5 corrected.................................4913 1.613A-7 (n)(3) and (7) corrected...................................4913 (e) added; (f)(1), (n), (o) and (r)(1) concluding text amended; (h) revised...............................................43903 1.636-4 (c)(2) amended.............................................43896 1.702-1 (f) corrected...............................................4913 1.702-3T (c) amended...............................................43896 1.703-1 Designation corrected.......................................4913 1.704-1 Corrected...................................................6073 (b)(2)(ii)(d)(6) and (iv)(r) concluding text corrected.........11430 1.704-2 (b)(4), (c), (e)(3), (f)(5), (7) Example 1, (g)(1)(i), (i)(4), (j)(1)(iii), (k)(5), (l)(2)(ii) and (m) Example 3 corrected...................................................6073 (a), (d)(4)(ii), (f)(7) Example 1, (g)(1)(ii), (j)(1)(i)(B), (ii)(B), (2)(i)(B), (ii)(B), (l)(1)(iii)(A), (3)(ii) and (m) Example 1 corrected.................................................8961 (m) Example 1, Example 3, and Example 4 corrected...............8962 (f)(3), (h)(1), (4), (l)(1)(ii) and (m) Example 4 corrected....11430 (b)(4), (c), (e)(3), (f)(7) Example 1, Example 2 and (i)(4) corrected..........................................................28611 (a), (d)(4)(ii), (f)(7) Example 1, (g)(1)(ii), (l)(1)(iii)(A) and (m) Example 1 and Example 3 corrected..........................37189 1.705-1 (a)(2)(iii) revised; (a)(4) redesignated as (a)(6); new (a)(4) and (5) added.......................................43904 1.707-0 Added......................................................44978 1.707-2 Heading added..............................................44978 1.707-3 Added......................................................44978 1.707-4 Added......................................................44981 (a)(3)(ii), (4) Example 1 and Example 2 corrected..............56444 1.707-5 Added......................................................44983 1.707-6 Added......................................................44987 1.707-7 Heading added..............................................44988 1.707-8 Added......................................................44988 1.707-9 Added......................................................44989 1.752-2 (b)(6) correctly designated.................................4913 (e)(1) and (g)(4) corrected.....................................5054 (b)(2)(i), (d)(2), (f) Example 2 and Example 3 corrected; (b)(6) correctly designated.........................................5511 [[Page 552]] 1.832-4 Redesignated from 1.832-4T; heading and (b) through (e) revised; (a)(5) amended; (f) and (g) added..................3132 (d)(2)(i)(a) correctly designated as (d)(2)(i)(A)...............6353 1.832-4T Redesignated as 1.832-4....................................3132 1.846-0 Added......................................................40843 Corrected......................................................48563 1.846-1 Added......................................................40844 1.846-2 Added......................................................40845 1.846-3 Added......................................................40845 (f) Example 5 corrected........................................48563 (f) Example 1 corrected........................................57531 1.846-4 Added......................................................40847 1.848-0 Added......................................................61818 1.848-1 Added......................................................61819 1.848-2 Added......................................................61821 1.848-3 Added......................................................61829 1.856-3 (b) redesignated as (b)(1); new (b)(1) heading and (b)(2) added; (c) revised.........................................61298 1.856-9 (d)(2) amended.............................................43896 (d)(2) corrected...............................................47373 1.860A-0 Added.....................................................61299 1.860A-1 Added.....................................................61299 1.860C-1 Added.....................................................61299 1.860C-2 Added.....................................................61299 1.860D-1 (a) and (b) added; (c)(2) revised.........................30161 1.860E-1 Added.....................................................61302 1.860E-2 Added.....................................................61302 1.860F-1 Added.....................................................61304 1.860F-2 Added.....................................................61304 1.860F-4 (f) added.................................................61306 1.860G-1 Added.....................................................61306 1.860G-2 Added.....................................................61309 1.860G-3 Added.....................................................61313 1.861-10 Added.....................................................13022 (e)(3)(ii), (iii)(A), (6) and (11) Example corrected...........28012 1.871-2 (c) added..................................................15241 1.871-9 Amended....................................................15241 1.884-0 Added......................................................41649 (b) corrected...........................................49117, 60126 1.884-0T Removed...................................................41649 1.884-1 Added......................................................41651 (d)(6)(iv), (e)(5) Example 2 and (f)(2)(iv) corrected..........49117 (b)(4) Example 5, (d)(2)(vii) and (3)(iii) Example corrected 60126 1.884-1T Removed...................................................41649 1.884-2T (a)(2)(i) concluding text, (ii), (c)(2) introductory text, (iii), (3), (4)(iii), (5), (6)(i) concluding text, (d)(3) introductory text, (ii) and (6) Example amended; (b) revised................................................41659 (b)(3) introductory text corrected.............................49117 (b)(1) corrected...............................................60126 1.884-4 Added......................................................41660 (b)(5)(i), (c)(1)(iv) Example 1, (2) heading, and (3)(i) corrected..........................................................49117 (b)(6)(ii) corrected...........................................60126 1.884-4T Removed...................................................41649 1.884-5 Added......................................................41666 (b)(1)(i)(D), (3)(i) introductory text, (6)(iv), (e)(3)(iii) and (4)(ii) corrected..............................................49117 (b)(1)(iv)(B), (3)(iii) concluding text, (v) and (e)(4)(iii) corrected..........................................................60126 1.884-5T Removed...................................................41649 1.904-0 Revised....................................................20642 1.904-4 (c)(8) removed; (c)(9) redesignated as (c)(8); (b)(1)(i), (2)(i), (iv) Example, (c)(1), (2)(ii), (7)(ii), (iii), new (c)(8), (e)(3)(i) and (ii) amended; (c)(4) heading and introductory text, (5)(ii), (iii), (6)(ii), (e)(1) and (2)(i)(V) revised; (c)(5)(iv) added; (e)(3)(iii)(A) designation and heading removed; (e)(3)(iii)(B) redesignated as (e)(3)(iv).................................20644 (h)(3)(iv) and (v) redesignated as (h)(4) and (5), new (h)(5)(A), (B) and (C) redesignated as (h)(5)(i), (ii) and (iii); (e)(3)(iv), (f), (g)(1), (2)(ii)(A), (4), new (h)(4) Examples 1 and 3, (5)(i) and (ii) amended; (e)(5)(i), (ii), (g)(3)(i) designation and heading, (h)(3)(iv), (5)(iii) Example 2, Example 4 and (l) added; (g)(2)(iv), (h)(2), (3) introductory text, (i), (ii), (iii), new (h)(4) introductory text, Example 2, (5)(iii) introductory text, Example 1 and (k) revised.......................20645 (c)(1) corrected...............................................45660 1.904-5 (a) introductory text, (3), (b), (c)(1)(i), (ii), (2)(iii)(A) and (2)(iv) amended; (c)(2)(i), (ii) heading, introductory text, (B), (D) and (E) revised................20648 [[Page 553]] (c)(3), (4)(ii), (d)(2), (e)(1), (f)(1), (2), (i)(1), (l), (m)(2) and (3) Example 4 amended; (c)(4)(iii) Example 1, (d)(1), (f)(3), (g), (h)(3), (i)(3) heading, (j), (k)(1) and (m)(7) revised; (f)(2) redesignated as (f)(2)(i) and amended; (d)(3) Examples 1 and 2, new (f)(2)(i) heading and (ii), and (i)(4) added 20649 1.904-6 Heading, (a) heading, (2) and (b)(2)(i) revised; (a)(1)(ii), (b)(1) and (c) amended; (a)(1)(iv) added.......20652 1.904-7 (a) revised; (c) and (d) amended...........................20653 1.904(b)-3 (f) amended.............................................15241 1.905-2 (c) removed; (d) redesignated as (c).......................20653 1.953-2 (d) amended................................................15241 1.988-0 Added.......................................................9177 1.988-0T Removed....................................................9177 1.988-1 Added.......................................................9178 1.988-1T Removed....................................................9177 1.988-2 Added.......................................................9183 1.988-2T Removed....................................................9177 1.988-3 Added.......................................................9197 1.988-3T Removed....................................................9177 1.988-4 Added.......................................................9199 1.988-4T Removed....................................................9177 1.988-5 Added.......................................................9199 1.988-5T Removed....................................................9177 1.989(b)-1 Correctly redesignated from 1.989(b)-1T..................6060 1.989(b)-1T Correctly redesignated as 1.989(b)-1....................6060 1.1275-3 Added.....................................................40322 (c)(1) corrected...............................................46243 1.1286-1 Added.....................................................61812 1.1286-1T Removed..................................................61812 1.1291-0T Revised (temporary)......................................10994 1.1291-9T Added (temporary)........................................10994 (e) corrected..................................................28463 1.1291-10T (b)(2), (d)(2)(vii) and (e) revised; (b)(4) and (f) added (temporary)..........................................10996 (b)(2)(ii) corrected...........................................28463 1.1295-1T Removed (temporary)......................................10996 1.1303-1 (b) amended...............................................15241 1.1361-0--1.1375-1A Undesignated center heading added..............22649 1.1361-0 Redesignated from 1.1361-0A; nomenclature change..........22649 1.1361-0A Redesignated as 1.1361-0.................................22649 1.1361-1 Added.....................................................22649 (b)(1), (6), (l)(4)(v) Example 2 and (l)(7) corrected..........28613 1.1362-0 Added.....................................................55448 1.1362-1 Added.....................................................55449 1.1362-2 Added.....................................................55449 1.1362-3 Added.....................................................55452 1.1362-4 Added.....................................................55453 1.1362-5 Added.....................................................55454 1.1362-6 Added.....................................................55454 1.1362-7 Added.....................................................55456 1.1363-1 Added.....................................................55456 1.1374-1 Redesignated from 1.1374-1A; (b)(2) and (d)(2) amended....22653 1.1374-1A Redesignated as 1.1374-1.................................22653 1.1375-1 Redesignated from 1.1375-1A; (b)(1)(ii) and (c)(2) concluding text amended....................................22653 1.1375-1A Redesignated as 1.1375-1.................................22653 1.1441-5 (d) amended...............................................15241 1.1502-13T (o) redesignated as (p); new (o) added...................9385 (o)(1)(i) corrected.....................................21152, 48426 1.1502-14 (a)(5) revised............................................9211 1.1502-20 (a)(5) Example 6, (e)(1), (2)(i)(B)(2) introductory text, and (h)(1) amended; (c)(2)(i)(D) and (v) revised.....53550 1.1502-21 (g) revised..............................................53034 1.1502-32 (b)(3) and (c)(4) revised; new (k) introductory text and (2) added; (k)(1) introductory text, (i), (ii) and (iii) redesignated from 1.1502-32T(b) introductory text, (1), (2) and (3).................................................9211 1.1502-32T Concluding text removed..................................8074 (b) introductory text, (1), (2) and (3) redesignated as 1.1502-32 (k)(1) introductory text, (i), (ii) and (iii); (b) removed.............................................................9211 1.1502-75 (d)(5) redesignated from 1.1502-75T (d)(5)...............44333 1.1502-75T Heading revised; (d)(5) redesignated as 1.1502-75 (d)(5); (c) and (d) removed................................44333 1.1502-77 (e) revised..............................................53034 1.1502-78 (b)(3) revised...........................................53034 1.1502-80 Revised...................................................9385 1.1503-2 Added.....................................................41084 [[Page 554]] (g)(2)(iii)(A) introductory text, (A)(7), (vii)(C)(1), (h)(2)(ii) and (3) corrected.......................................48722 (c)(16) Example 4, (d)(3)(i)(A), (4) Example 1, (e)(3) and (g)(2)(iii)(A)(1) corrected........................................57280 1.1503-2T Redesignated as 1.1503-2A; heading amended...............41093 1.1504-0 Added.....................................................61800 1.1504-4 Added.....................................................61801 1.1503-2A Undesignated center heading added; 1.1503-2A redesignated from 1.1503-2T; heading amended...............41093 1.6013-6 (a)(2)(ii) amended........................................15241 1.6041-1 (b) text redesignated as (b)(1); new (b)(1) heading and (b)(2) added...............................................61313 1.6045-1 (c)(3) revised; (c)(7) added..............................53032 (c)(3) revised.................................................58984 1.6049-7 Correctly designated; (f)(4), (5)(i) and (6)(i)(A) corrected...................................................5054 (f)(2)(i)(G) revised...........................................40322 (G) corrected..................................................46243 1.6411-4 Correctly revised..........................................6073 Revised........................................................53034 1.6662-0 Corrected..................................................6165 1.6662-4 (b)(2)(ii), (4)(i), (b)(6), (c)(5) Example 1 and (d)(3)(ii) corrected........................................6165 1.6662-5 (b) corrected..............................................6165 1.6664-2 (c)(1) introductory text, (d), (g) Example 1, Example 2, and Example 3...............................................6165 1.6664-3 (d) Example 1 corrected....................................6165 1.6664-4 (b)(1) and (e)(2)(ii) corrected............................6166 1.6694-1 (e)(2) Example corrected...................................6061 1.6694-2 (d)(4) and (5) corrected...................................6061 1.6694-4 (b)(2) corrected...........................................6061 1.6695-1 (f) reinstated............................................60733 1.7704-2 Added.....................................................58708 5c.0 Redesignated as 301.9100-4T...................................43895 5f.0 Redesignated as 301.9100-5T...................................43895 5f.103-3 (a) amended...............................................36003 5h Removed.........................................................43895 5h.4 Redesignated as 301.9100-6T...................................43895 5h.5 Redesignated as 301.9100-7T...................................43895 5h.6 Redesignated as 301.9100-8....................................43895 6 Removed..........................................................43896 6.1 Redesignated as 301.9100-9T....................................43896 6.2 Redesignated as 301.9100-10T...................................43896 6.3 Redesignated as 301.9100-11T...................................43896 7 Authority citation revised........................................6556 7.0 Redesignated as 301.9100-12T...................................43896 7.367(b)-2 (d) and (f) revised......................................6556 7.367(b)-8 (c)(2) revised...........................................6556 7.367(b)-9 (b)(4) revised...........................................6556 7a Removed.........................................................43896 7a.1 Redesignated as 301.9100-13T..................................43896 7a.2 Redesignated as 301.9100-14T..................................43896 7a.3 Redesignated as 301.9100-15T..................................43896 10 Removed.........................................................43896 10.2 Redesignated as 301.9100-16T..................................43896 13 Authority citation revised......................................43896 13.0 Redesignated as 301.9100-17T..................................43896 13.1 Redesignated as 301.9100-18T..................................43896 14 Removed.........................................................43896 14.1-1 Redesignated as 301.9100-19T................................43896 14a Authority citation revised.....................................43896 14a.422A-1 Amended.................................................43896 18 Authority citation revised...............................43897, 55457 18.1362-1 Removed..................................................55457 18.1362-2 Removed..................................................55457 18.1362-3 Removed..................................................55457 18.1362-4 Removed..................................................55457 18.1362-5 Removed..................................................55457 18.1366-5 (c) amended..............................................43897 19 Authority citation revised......................................43896 19.2-1 Redesignated as 301.9100-20T................................43896 20.0-2 (b)(5) amended...............................................4254 20.2031-2 (h) amended; (j) added....................................4254 20.2031-3 Amended...................................................4254 25.0-1 (c)(1) amended; (c)(2) revised...............................4254 25.2502-1 (a)(3) amended............................................4255 25.2512-1 Amended...................................................4255 25.2512-5 (a)(1)(i) amended.........................................4255 25.2512-8 Amended...................................................4255 25.2701-0--25.2507-8 Undesignated center heading and text added.....4255 [[Page 555]] 25.2701-0 Added.....................................................4255 25.2701-1 Added.....................................................4255 (b)(2)(i)(C) introductory text, (2), (ii) introductory text, (E), (c)(3) and (4) corrected......................................11264 25.2701-2 Added.....................................................4257 25.2701-3 Added.....................................................4259 (b)(1) and (2) correctly added; (b)(3), (4)(ii)(A), (iv), (5)(i), (d) Example 1, Example 2, Example 4 and Example 5 corrected..........................................................11265 25.2701-4 Added.....................................................4261 25.2701-5 Added.....................................................4263 25.2701-6 Added.....................................................4263 25.2701-7 Added.....................................................4264 25.2701-8 Added.....................................................4264 25.2702-0 Added.....................................................4264 25.2702-1 Added.....................................................4265 25.2702-2 Added.....................................................4265 25.2702-3 Added.....................................................4267 25.2702-4 Added.....................................................4269 25.2702-5 Added.....................................................4269 (c)(8)(ii)(C)(2)(i) and (ii) correctly added; (c)(8)(ii)(3) corrected; (c)(8)(ii)(2)(iii) removed..............................11265 25.2702-6 Added.....................................................4272 25.2702-7 Added.....................................................4273 25.2703-1 Added.....................................................4273 25.2703-2 Added.....................................................4274 25.2704-1 Added.....................................................4274 25.2704-2 Added.....................................................4276 (b) corrected 25.2704-3 Added.....................................................4277 Corrected......................................................11265 31 Authority citation amended........................13031, 15241, 44102 Technical correction...........................................61612 31.3121(b)(19)-1 (a)(1) amended....................................15241 31.3306(c)(18)-1 (a)(1) amended....................................15241 31.3402(f)(1)-1 OMB number and authority citation removed..........15241 31.3405(c)-1T Added................................................48172 31.3406-0 Added....................................................13031 31.3406(d)-5 Added.................................................13031 31.6302-0 Added....................................................44102 31.6302-1 Added....................................................44102 (h)(1) corrected...............................................48724 31.6302-2 Added....................................................44105 31.6302-3 Added....................................................44106 31.6302(c)-1 Heading, (a) heading and (1)(ii) introductory text revised....................................................44106 31.6302(c)-2 Heading and (a)(2) heading revised....................44106 35a Authority citation amended.....................................13035 35a.3406-1 Removed.................................................13035 40 Revised.........................................................48177 43 Authority citation revised......................................48185 43.0-1 Redesignated from 43.0-1T; heading amended..................33636 Revised........................................................48185 43.0-1T Redesignated as 43.0-1.....................................33636 43.4471-1 Redesignated from 43.4471-1T; heading amended............33636 43.4471-1T Redesignated as 43.4471-1...............................33636 43.4472-1 Added....................................................33636 (f)(2) corrected...............................................45713 43.6011(a)-1T Removed..............................................48185 43.6011(a)-2T Removed..............................................48185 43.6071(a)-1T Removed..............................................48185 43.6091-1T Removed.................................................48185 43.6101-1T Removed.................................................48185 43.6109(a)-1T Removed..............................................48185 43.6151(a)-1T Removed..............................................48185 43.6302(c)-1T Removed..............................................48185 44 Authority citation revised......................................48185 44.4402-1 Redesignated from 44.4402-1T; heading amended............48185 44.4402-1T Redesignated as 44.4402-1...............................48185 44.6091-1 Authority citation removed...............................48185 46 Authority citation revised......................................48185 46.0-1 Added.......................................................48185 46.0-1T Removed....................................................48185 46.4371-1--46.4374-1 (Subpart B) Authority citation removed........48186 46.4371-4 Authority citation removed...............................48186 46.6001-1--46.7805-1 (Subpart E) Removed...........................48186 48 Authority citation amended.......................................7654 48 Authority citation amended......................................32428 Authority citation revised.....................................48186 48.0-1 Added.......................................................48186 48.0-1T Removed....................................................48186 48.4041-2T Authority citation removed..............................48186 48.4042-2(d) Removed...............................................48186 48.4051-1T Removed.................................................48186 48.4061(a)--48.4121-1 (Subpart H) Heading revised..................48186 48.4081-0 Added....................................................32429 48.4081-1 Added....................................................32429 48.4081-2 (a)(5) and (e)(3) revised.................................7654 [[Page 556]] 48.4081-2 Added....................................................32430 48.4081-3 Added....................................................32431 48.4081-4 Added....................................................32432 (b) introductory text and (e)(3) corrected.....................39421 48.4081-5 Added....................................................32433 (a) corrected..................................................39422 48.4081-6 Added....................................................32433 (b)(2)(i), (f)(4) Example 2, (g)(1)(ii) and (2)(iii) corrected 39422 48.4081-7 Added....................................................32436 48.4081-8 Added....................................................32437 48.4081-9 Added....................................................32437 48.4082-1 Removed..................................................32428 48.4083-1 Removed..................................................32428 48.4083-2 Removed..................................................32428 48.4084 Removed....................................................32428 48.4084-1 Removed..................................................32429 48.4091--48.4093 Undesignated center heading removed...............48186 48.4091 Removed....................................................48186 48.4091-0 Removed..................................................48186 48.4091-1 Removed..................................................48186 48.4091-2 Removed..................................................48186 48.4091-3 Removed..................................................48186 48.4091-4 Removed..................................................48186 48.4091-5 Removed..................................................48186 48.4092-1 Removed..................................................48186 48.4093-1 Removed..................................................48186 48.4093-2 Removed..................................................48186 48.4121-1 (e) removed; redesignated as Subpart I...................48186 48.4161(a)--48.4182-2 (Subpart K) Heading revised; undesignated center heading removed.....................................48186 48.4181-1 Removed..................................................48186 48.4181-2 Removed..................................................48186 48.4182-1 Removed..................................................48186 48.4182-2 Removed..................................................48186 48.6011(a)-1 Removed...............................................48186 48.6011(a)-2 Removed...............................................48186 48.6071(a)-1 Removed...............................................48186 48.6081(a)-1 Removed...............................................48186 48.6091-1 Removed..................................................48186 48.6101-1 Removed..................................................48186 48.6109-1 Removed..................................................48186 48.6151-1 Removed..................................................48186 48.6151-1T Removed.................................................48186 48.6161(a)-1 Removed...............................................48186 48.6302(c)-1 Removed...............................................48186 48.6302(c)-2 Removed...............................................48186 48.6402(a)-1 Removed...............................................48186 48.6404(a)-1 Removed...............................................48186 48.9000-0 Removed..................................................32429 49 Authority citation revised......................................48186 49.0-1 Added.......................................................48186 49.0-1T Removed....................................................48186 49.4251-2 (c) revised..............................................48186 49.4271-1 Redesignated from 49.4271-1T; designated as subpart E; heading amended; authority citation removed................48186 49.4271-1T Redesignated as 49.4271-1...............................48186 49.6011(a)-1--49.6302(c)-1 (Subpart G) Removed.....................48186 51 Removed.........................................................48186 52 Authority citation revised......................................48186 52.0-1 Added.......................................................48186 52.0-1T Removed....................................................48186 52.4681-1 (b)(4) revised...........................................48186 52.6011(a)-1T Removed..............................................48186 52.6011(a)-2T Removed..............................................48186 52.6071(a)-1 Removed...............................................48186 52.6071(a)-2T Removed..............................................48186 52.6071(a)-3T Removed..............................................48186 52.6091(a)-1T Removed..............................................48186 52.6101-1T Removed.................................................48186 52.6109(a)-1T Removed..............................................48186 52.6151(a)-1T Removed..............................................48186 52.6302(c)-1 Removed...............................................48186 52.6302(c)-2T Removed..............................................48186 53 Authority citation revised......................................33444 53.4940-1 (d)(1) amended...........................................33444 54.4979-0 Corrected................................................10290 156.6001-1 (c) corrected............................................5931 156.6091-1 (a) corrected............................................5931 145 Authority citation revised.....................................48187 145.9000-1 Removed.................................................48187 148 Authority citation revised.....................................48187 148.1-3 Removed....................................................48187 148.1-4 Removed....................................................48187 150 Removed........................................................48187 40--156 (Subchapter D) Appendix removed............................48187 301 Technical correction............................................2815 Technical correction...........................................10134 Authority citation amended................15017, 15241, 43894, 53034 Technical correction....................................21855, 22167 301.6335-1 (d) added; eff. 4-2-92...................................7546 301.6402-6 Added...................................................13038 (a)(2)(ii), (b)(1)(i), (2), (j) and (m) corrected..............36691 301.6402-7 Redesignated from 301.6402-7T; heading and (d)(2)(i) revised; (e)(1) and (3) amended............................53034 301.6402-7T (d)(2)(iii) corrected...................................6073 Redesignated as 301.6402-7.....................................53034 301.6501(c)-1 (e) added.............................................4277 [[Page 557]] (e)(3) corrected...............................................11265 301.6502-1 (a)(1) and (2)(i) amended; (a)(3) revised; (c) added.....4938 (a)(3) corrected...............................................10290 301.6621-3 Added...................................................53554 (d) Example 3 (i) and Example 5 (ii) corrected.................60846 301.6621-3T Removed................................................53557 301.6724-1 (f)(1)(ii), (3), (g) and (h)(2)(i) amended; (f)(2) revised....................................................13035 301.7216-2 (o) corrected..............................................12 (o) amended....................................................37086 301.7429-1 Revised.................................................58985 301.7429-2 Revised.................................................58985 301.7429-3 Revised.................................................58985 301.7432-1 Added....................................................3539 (a)(2) corrected................................................6061 301.7433-1 Added....................................................3536 (a)(2) and (c)(1) corrected.....................................5931 301.7514-1 (a)(2)(ii) and (5)(ii) amended; (a)(2)(iii) through (vi) and (7) added; (a)(3) and (6) revised.................15015 301.7624-1 Redesignated from 301.7624-1T; heading amended..........15017 301.7624-1T Amended.................................................2840 Redesignated as 301.7624-1.....................................15017 301.7701-10 Amended................................................15241 301.7701-13A (e)(12) added.........................................61313 301.7701(b)-0 Added................................................15241 301.7701(b)-1 Added................................................15242 (e) Example 3 corrected........................................28612 (e) Example 1 corrected........................................37190 301.7701(b)-2 Added................................................15244 (f)(3) corrected...............................................28612 (f)(1) through (4) and (6) corrected...........................37190 301.7701(b)-3 Added................................................15245 (b)(6) corrected...............................................28612 (c)(2) corrected...............................................37190 301.7701(b)-4 Added................................................15247 (d) Example 5 corrected........................................28612 301.7701(b)-5 Added................................................15250 301.7701(b)-6 Added................................................15250 (b) Example 1 corrected........................................28612 301.7701(b)-7 Added................................................15251 (e) Example 3 corrected........................................28612 301.7701(b)-8 Added................................................15252 (b)(2) introductory text corrected.............................28612 (b)(2)(ii) corrected...........................................37190 301.7701(b)-9 Added................................................15253 301.7704-2 Added...................................................58710 301.7811-1 Redesignated from 301.7811-1T; heading, (a)(1), (3), (c)(1), (3) and (e)(2) amended; (a)(4)(ii) and (h) revised; (a)(5) added.......................................9977 301.7811-1T Redesignated as 301.7811-1..............................9977 301.9100-4T Redesignated from 5c.0.................................43895 301.9100-5T Redesignated from 5f.0.................................43895 301.9100-6T Redesignated from 5h.4.................................43895 301.9100-7T Redesignated from 5h.5.................................43895 (f) amended....................................................43896 301.9100-8 Redesignated from 5h.6; (a)(1) table and (4)(ii) amended....................................................43895 (a)(1) table corrected.........................................47373 301.9100-9T Redesignated from 6.1..................................43896 301.9100-10T Redesignated from 6.2.................................43896 301.9100-11T Redesignated from 6.3.................................43896 301.9100-12T Redesignated from 7.0.................................43896 301.9100-13T Redesignated from 7a.1................................43896 301.9100-14T Redesignated from 7a.2................................43896 301.9100-15T Redesignated from 7a.3................................43896 301.9100-16T Redesignated from 10.2................................43896 301.9100-17T Redesignated from 13.0................................43896 301.9100-18T Redesignated from 13.1................................43896 301.9100-19T Redesignated from 14.1-1..............................43896 301.9100-20T Redesignated from 19.2-1..............................43896 301.9100-21 Added..................................................43894 601.501 (a) and (b)(4) amended.....................................27356 601.502 Introductory text, (i), (ii), (a) and (b) redesignated as (a) introductory text, (1), (2), (b) and (c); (a)(2) and (c)(4) amended.............................................27356 601.503 (b)(1) amended.............................................27356 601.504 (b)(2)(i) amended..........................................27356 601.505 (b)(2)(ii) and (iii) amended...............................27356 602 Technical correction............................................2815 [[Page 558]] Technical correction............................................5054 602 Technical correction.............................21152, 21894, 60474 602.101 (c) table amended (OMB numbers)............................3133, 3535, 6296, 9050, 9209, 10996, 11264, 11266, 12211, 13035, 15253, 19262, 21032, 32438, 36004, 38283, 38599, 41093, 40323, 41676, 43897, 43904, 44989, 45713, 48174, 48187, 48984, 54931, 55457, 60481, 60995, 61313, 61323, 61830, 62200 (c) table amended (OMB numbers); eff. 6-30-93..................40124 (c) table corrected (OMB numbers).......................27511, 44991 1993 26 CFR 58 FR Page Chapter I 1 Authority citation amended........................................232, 236, 4080, 5271, 5929, 13411, 18149, 19060, 25557, 33515, 33764, 34885, 42206, 54039, 67678, 68300, 68303, 68749, 68757 Technical correction.......................7988, 13413, 16350, 29028 Authority citation corrected............................11099, 15089 Heading revised................................................33764 Public hearings..................................58102, 59657, 62260 1.25.3T (g)(1)(iii) and (p) added..................................67689 1.42-5 (c)(2)(i) and (ii) corrected.................................7748 1.43-1 (a)(2) Example 2 corrected...................................7987 (g) Example 1 corrected.........................................7987 1.43-2 Regulation at 57 FR 54926 corrected..........................6678 1.43-4 (e)(3) Example 2 corrected..................................79887 1.45B-1T Added.....................................................68033 1.46-3 (e)(3)(iii) removed.........................................25557 1.47-1 (e)(4) removed..............................................25557 1.48-1 (e) and (o) removed.........................................25557 1.48-7 Removed.....................................................25557 1.48-8 Removed.....................................................25557 1.56(g)-1 (a)(5)(ii)(B) amended....................................42207 1.61-14 (b)(7) added...............................................53127 1.103-8 (a)(5) revised.............................................33515 (a)(5)(i) corrected............................................44452 1.103-13 Removed...................................................33515 1.103-13T Removed..................................................33515 1.103-14 Removed...................................................33515 1.103-15 Removed...................................................33515 1.103-15AT Technical correction....................................44452 1.103-18 Removed...................................................33515 1.108(c)-1T Added..................................................68300 1.112-1 Revised....................................................47640 1.132-1 (g) corrected...............................................7296 1.147(b)-1 Added...................................................33515 1.148-0 Revised....................................................33515 1.148-1 Revised....................................................33517 (b) and (c)(4)(i)(B)(2) corrected..............................44452 1.148-2 Revised....................................................33520 (e)(4)(i) corrected; (e)(4)(iv) added..........................44452 1.148-3 Revised....................................................33522 (h)(4) corrected...............................................44452 1.148-4 Revised....................................................33524 (d), (g), (h)(4)(ii)(B) and (C) corrected......................44452 1.148-5 Revised....................................................33529 (c)(3)(i)(A), (E) introductory text and (2) corrected..........44452 1.148-6 Revised....................................................33532 (b)(2)(i)(B)(1), (d)(3)(ii)(A)(1) and (4) corrected............44452 1.148-7 Revised....................................................33535 (f)(2) and (k)(1)(i) corrected.................................44452 1.148-8 Revised....................................................33540 1.148-9 Revised....................................................33541 (c)(2)(i), (ii)(A) and (h)(1)(iv) corrected....................44453 1.148-10 Revised...................................................33544 (c)(2)(vi) and (viii) corrected................................44453 1.148-11 Revised...................................................33547 (c)(2) and (e) corrected.......................................44453 1.148-12T Removed..................................................33548 1.148-13T Removed..................................................33548 1.149(b)-1 Added...................................................33548 1.149(d)-1 Revised.................................................33548 (d)(1) corrected...............................................44453 1.149(b)(3)-1T Removed.............................................33548 1.149(g)-1 Added...................................................33549 1.150-0 Correctly removed..........................................44453 1.150-1 Revised....................................................33549 (b) and (c)(1)(i) corrected....................................44453 1.150-2 Added......................................................33551 (g)(1) corrected...............................................44453 1.162-1 (b)(8) added...............................................53128 1.162-20T Added....................................................68295 1.163-12 Added.......................................................236 (b)(1) corrected................................................8098 1.163(d)-1T Added..................................................68301 1.166-2 (d)(3)(iii)(D), (E) and (iv)(C)(2) revised.................53658 1.166-2T Removed...................................................53658 1.167(j)-1 Removed.................................................25557 1.167(j)-2 Removed.................................................25557 [[Page 559]] 1.167(j)-3 Removed.................................................25557 1.167(j)-4 Removed.................................................25557 1.167(j)-5 Removed.................................................25557 1.167(j)-6 Removed.................................................25557 1.167(j)-7 Removed.................................................25557 1.167(k)-1 Removed.................................................25557 1.167(k)-2 Removed.................................................25557 1.167(k)-3 Removed.................................................25557 1.167(k)-4 Removed.................................................25557 1.185-1 Removed....................................................25557 1.185-2 Removed....................................................25557 1.185-3 Removed....................................................25557 1.191-1 Removed....................................................25557 1.191-2 Removed....................................................25557 1.191-3 Removed....................................................25557 1.213-2 Removed....................................................25557 1.250-1 Removed....................................................25557 1.263(a)-1 (b) amended.............................................42207 1.263A-0 Added.....................................................42207 1.263A-1 Added.....................................................42209 1.263A-1T (a)(4) amended...........................................42219 1.263A-2 Added.....................................................42219 1.263A-3 Added.....................................................42224 (a)(1), (2)(iii)(B), (b)(1) and (2) corrected..................47784 1.263A-4 Heading added.............................................42233 1.263A-5 Heading added.............................................42233 1.263A-6 Heading added.............................................42233 1.267(a)-3 Added.....................................................237 1.280F-1T (b) table, (c)(1) and (3) amended; authority citation removed....................................................19060 1.280F-5T (a), (f)(1) and (g) introductory text amended............19060 1.280F-7 Redesignated from 1.280F-7T; heading amended..............19060 1.280F-7T Redesignated as 1.280F-7.................................19060 1.301-1 (n) removed................................................25557 1.305-1 Removed....................................................25557 Corrected......................................................26524 1.311-1 Removed....................................................25557 1.311-2 Removed....................................................25557 1.333-1 Removed....................................................25557 1.333-2 Removed....................................................25557 1.333-3 Removed....................................................25557 1.333-4 Removed....................................................25557 1.333-5 Removed....................................................25557 1.333-6 Removed....................................................25557 1.334-1 (c) removed................................................25557 1.334-2 Removed....................................................25557 1.336-1 Removed....................................................25557 1.337-1 Removed....................................................25557 1.337-2 Removed....................................................25557 1.337-3 Removed....................................................25557 1.337-4 Removed....................................................25557 1.337-5 Removed....................................................25557 1.337-6 Removed....................................................25557 1.358-5 Removed....................................................25557 1.367(e)-0T Removed.................................................5929 1.367(e)-0 Added....................................................5930 1.367(e)-1T Removed.................................................5929 1.367(e)-1 Added....................................................5930 (c)(3)(ii)(B) corrected........................................11099 1.382-0 Removed....................................................25557 1.382-1 Amended....................................................51573 1.382-1A Removed...................................................25557 1.382-2A Removed...................................................25557 1.382-2T (j)(2)(iii)(B)(1), (D)(1) and (F)(1) amended..............51573 1.382-3 (j) added..................................................51573 1.382-3A Removed...................................................25557 1.382-4A Removed...................................................25557 1.401-4 Heading and (d) revised....................................46778 1.401(a)-4 Amended; heading revised................................46778 1.401(a)(4)-0 Revised..............................................46778 1.401(a)(4)-1 Revised..............................................46780 1.401(a)(4)-2 Revised..............................................46781 1.401(a)(4)-3 Revised..............................................46785 1.401(a)(4)-4 Revised..............................................46796 1.401(a)(4)-5 Revised..............................................46800 1.401(a)(4)-6 Revised..............................................46802 1.401(a)(4)-7 Revised..............................................46804 1.401(a)(4)-8 Revised; (c)(2)(iv) added............................46807 1.401(a)(4)-9 Revised..............................................46810 1.401(a)(4)-10 Revised.............................................46812 1.401(a)(4)-11 Revised.............................................46813 1.401(a)(4)-12 Revised.............................................46820 1.401(a)(4)-13 Heading and (a) through (e) revised.................46823 1.401(a)(5)-1 (e)(7) removed; (e)(8) redesignated as (e)(9); (h) added......................................................46830 1.401(a)(26)-1 (b)(4) revised......................................46838 1.401(a)(26)-9 (b)(1) revised......................................46838 1.401(k)-1 (f)(3)(ii) concluding text corrected....................14151 Regulation at 58 FR 14151 eff. date corrected to 8-15-91.......18448 1.401(l)-0 Amended.................................................46830 1.401(l)-1 (a)(1) and (3) amended; (c)(22) through (33) redesignated as (c)(23) through (25) and (27) through (35); (b), (c)(2), (6), (9), (17)(i), (19), (21) and new (35) revised; new (c)(22) and (26) added...................46831 1.401(l)-2 (a)(1) amended..........................................46832 [[Page 560]] 1.401(l)-3 (b)(4)(iii)(E), (5), (c)(2)(vi), (d)(8)(iii) introductory text, (g) and (h) revised; (c)(2)(ix) and (d)(8)(iii)(D) added; (e)(4) removed; (e)(5) and (6) redesignated as (e)(4) and (5); (a)(1), (b)(4)(iii)(C), (c)(2)(i), (ii), (iii), (3) Example 2, (e)(1), new (e)(4)(i), (ii) and new (e)(5) Example 6 amended...........46832 1.401(l)-5 (b)(5), (c)(1)(i), (ii), (iii) and (3) revised; (c)(4) redesignated as (c)(5); (b)(8)(v), (c)(1)(v), (vi), new (4) and (5) Example 5 added; (b)(8)(iii)(A), (c)(2) and new (5) amended............................................46833 1.401(l)-6 Revised.................................................46835 1.410(b)-0 Amended.................................................46838 1.410(b)-1 Heading revised.........................................46839 1.410(b)-2 Heading, (c)(2) and (f) revised; (d) and (e) amended....46839 1.410(b)-3 (a)(1), (2)(ii), (iii) and (iv) revised; (a)(2)(v) removed....................................................46839 1.410(b)-5 (d) and (e) revised.....................................46840 1.410(b)-6 (a)(1) and (2) amended; (b)(1), (2), (d)(2) and (g) revised; (i) added.........................................46842 1.410(b)-7 (d)(5) and (e)(1) amended...............................46843 1.410(b)-9 Amended.................................................46843 1.410(b)-10 Revised................................................46844 1.411(d)-4 Amended.................................................46828 1.412(c)(1)-3 Added................................................54491 1.414(s)-1 (b)(2) existing text designated as (b)(2)(i); (f) through (i) redesignated as (g) through (j); (a)(3), (b)(3), (c)(4)(i), (d)(3)(v) and new (g)(1)(i) amended; (b)(2)(i) heading, (ii), (d)(3)(iii)(C), (vi), new (f) and new (g)(1)(iii) added; (c)(5), (d)(2)(i), (ii), (3)(ii), (iii)(A), (e), new (h) and new (j) revised.................47063 1.424-1 Removed....................................................25557 1.424-2 Removed....................................................25557 1.446-1 (c)(1)(ii)(A) amended......................................42233 1.446-3 Added......................................................53128 1.448-1 (g), (h) and (i) redesignated from 1.448-1T (g), (h) and (i); new (h)(4)(ii) redesignated as (h)(3)(ii); new (g)(2)(ii)(B)(l), (iii), (3)(i), (5), (h)(4) and (i)(2)(i) amended; new (g)(3)(iii) and (i)(1) revised; heading, new (g)(3)(iv), (i)(3) and (4) added...........................68299 1.448-1T (g), (h) and (i) redesignated as 1.448-1 (g), (h) and (i) 68299 1.451-1 (f) added..................................................53135 1.453C-0T Removed..................................................25557 1.453C-1T Removed..................................................25557 1.453C-2T Removed..................................................25557 1.453C-3T Removed..................................................25557 1.453C-4T Removed..................................................25557 1.453C-5T Removed..................................................25557 1.453C-6T Removed..................................................25557 1.453C-7T Removed..................................................25557 1.453C-8T Removed..................................................25557 1.453C-9T Removed..................................................25557 1.453C-10T Removed.................................................25557 1.461-1 (a)(2)(i) amended..........................................42233 1.461-4 (f) added..................................................53135 1.468B-1 (j)(2)(ii) introductory text and (k)Example 3 corrected 7865 1.468B-2 (k) introductory text corrected............................7865 1.469-0 Amended.............................................11538, 58787 1.469-1T (e)(5) amended.....................................29536, 45059 1.469-2 (c)(7)(iv) through (vi), (d)(2)(x) and (xi) revised; (d)(2)(ix) added...........................................11538 (d)(2)(xi) corrected...........................................13706 (d)(2)(xii) amended............................................29536 (f)(5)(ii), (iii) and (iv) revised.............................58787 1.469-2T (c)(7)(iv) through (vi), (d)(2)(x) and (ix) revised; (d)(2)(xii) added..........................................11538 (f)(5)(ii), (iii) and (iv) revised.............................58788 1.471-3 (b) and (c) amended........................................42233 1.471-4 (a) revised; (b) heading, (c) heading, and (d) added.......42233 1.471-5 Amended....................................................42234 1.471-8 (a) amended................................................42234 1.471-11 (a) amended...............................................42234 1.475(b)-1T Added..................................................68749 1.475(b)-2T Added..................................................68749 1.475(c)-1T Added..................................................68750 1.475(c)-2T Added..................................................68750 1.475(d)-1T Added..................................................68750 1.475(e)-1T Added..................................................68751 1.482-0T Added; eff. 4-21-93........................................5271 Corrected; eff. 4-21-93........................................17775 1.482-1 Redesignated as 1.482-1A; eff. 4-21-93......................5271 Correctly redesignated as 1.482-1A.............................17775 1.482-1T Added; eff. 4-21-93........................................5272 1.482-1T (c)(3)(iii) and (d)(3)(i)(B)Example (2) corrected; eff. 4-21-93.......................................................17776 [[Page 561]] (c)(2)(iv), (d)(1)(ii)(A), (2)(i)(A) and (e)(3)(iii)(B) corrected..........................................................28446 1.482-2 Redesignated as 1.482-2A; eff. 4-21-93......................5271 (d) and (e) correctly redesignated as 1.482-2A (d) and (e); remaining text redesignated as 1.482-2T............................17775 1.482-2T Added; eff. 4-21-93........................................5282 Correctly redesignated from 1.482-2............................17775 (a), (b) and (c) corrected.....................................17776 1.482-3T Added; eff. 4-21-93........................................5282 (c)(4)Example 10 corrected.....................................17776 (c)(4)Examples 6, 8 and 11 corrected...........................28446 1.482-4T Added; eff. 4-21-93........................................5287 (e)(3)(i) and (iii) corrected..................................17776 1.482-5T Added; eff. 4-21-93........................................5290 (d)(1) corrected...............................................28446 1.482-6T Heading added; eff. 4-21-93................................5293 1.482-7T Heading added; eff. 4-21-93................................5293 Correctly added................................................17776 Revised........................................................28921 1.482-1A Redesignated from 1.482-1; undesignated center heading added; eff. 4-21-93.........................................5271 Correctly redesignated from 1.482-1............................17775 1.482-2A Redesignated from 1.482-2; eff. 4-21-93....................5271 (d) and (e) correctly designated from 1.482-2 (d) and (e)......17775 1.534-4 Removed....................................................25557 1.585-1 (a) amended; (b) revised...................................68757 1.585-2 (d)(3) amended.............................................68757 1.585-3 (a) and (b) amended........................................68757 1.585-5 Added......................................................68757 1.585-6 Added......................................................68760 1.585-7 Added......................................................68762 1.585-8 Added......................................................68764 1.593-9 Removed....................................................25557 1.597-8 Redesignated from 1.597-8T; heading amended................18149 1.597-8T Redesignated as 1.597-8...................................18149 1.613-3 (a) designation and (b) through (i) removed................25557 1.613A-2 (a)(3) corrected...........................................6678 1.613A-3 (e)(3)(ii)(B) corrected....................................6678 1.613A-7 (r)(1) corrected...........................................6678 1.704-1 (b)(1)(vi), (2)(iv)(d)(3) and (c) revised..................67679 1.704-1T Removed...................................................67679 1.704-3 Added......................................................67679 1.704-3T Added.....................................................67686 1.809-9 Added......................................................64899 1.809-10T Added....................................................47061 1.848-1 (h)(2)(vi) corrected........................................9245 1.848-2 (k)(2)(ii) corrected........................................7987 1.852-12 Added.....................................................43798 (b)(1) corrected...............................................49352 1.856-9 Removed....................................................25557 1.857-11 Added.....................................................43798 1.860A-0 Corrected.................................................15089 1.860A-1 (b)(2)(ii) introductory text and (iii) corrected....8098, 15089 1.860F-2 (c) corrected..............................................8098 1.860F-4 (f) corrected..............................................8098 1.860G-1 (b)(2) and (5) heading corrected...........................8098 (a)(3)(v)(A) corrected.........................................15089 1.860G-2 (a)(5), (6), (9), (d)(1) and (g)(1)(ii)(A) corrected.......8098 1.884-1 (d)(2)(vii) corrected......................................17166 1.884-1 (d)(2)(vii) corrected......................................17166 1.897-4 Removed....................................................25557 1.911-7 (a)(2)(i)(B) and (C) amended; (a)(2)(i)(D) added...........34885 1.985-0 Amended......................................................232 1.985-5 Added........................................................232 (f) table corrected............................................11099 1.985-5T Removed.....................................................232 1.985-6 Added........................................................232 1.985-6T Removed.....................................................232 1.988-2 (h) added..................................................53135 1.1044(a)-1T Added.................................................68301 1.1092(d)-1 Added..................................................53135 1.1101-1 Undesignated center heading and text removed..............25557 1.1101-2 Removed...................................................25557 1.1101-3 Removed...................................................25557 1.1101-4 Removed...................................................25557 1.1102-1 Removed...................................................25557 1.1102-2 Removed...................................................25557 1.1102-3 Removed...................................................25557 1.1221-2T Added....................................................54039 1.1233-2T Added....................................................54041 1.1234-4T Added....................................................54041 1.1256(h)-1T Removed...............................................25557 1.1256(h)-2T Removed...............................................25557 1.1256(h)-3T Removed...............................................25557 1.1362-0 Corrected..................................................3330 1.1362-2 (c)(4)(ii)(B) and (5)(iii)(C) correctly designated; (c)(6) Example 4 corrected.................................15274 1.1502-7 Removed...................................................25557 1.1502-13 (c)(1)(iii) amended; (l) through (o) redesignated from 1.1502-13T(l) through (o); newly redesignated (o) revised 13411 [[Page 562]] (c)(2) amended.................................................42234 1.1502-13T (l) through (o) redesignated as 1.1502-13 (l) through (o); new 1502-13T(l) through (o) added.....................13411 1.1502-14 (g) redesignated from 1.1502-14T(c)......................13411 (g) revised....................................................13412 1.1502-14T (c) redesignated as 1.1502-14 (g); new (c) added........13411 (a) amended....................................................13412 1.1502-25 Removed..................................................25557 1.1503-2 (d)(2)(ii) corrected......................................13413 1.1504-4 Designation and (b)(3) Example corrected...................7041 1.1561-1A Removed..................................................25557 1.1561-2A Removed..................................................25557 1.1561-3A Removed..................................................25557 1.6012-7T Added.....................................................4080 Revised........................................................68296 1.6045-3T Removed..................................................25557 1.6050H-2 (a)(2)(iii) and (b)(2)(iii) amended, (a)(2)(iv) redesignated as (a)(2)(v), (a)(3) and (4) redesignated as (4) and (5), new (a)(2)(iv), new (a)(3) and (b)(2)(iv) added, new (a)(4), (b)(2)(ii) and (b)(6) revised...........68753 1.6050I-1 (d)(4)(i) amended........................................16496 (b) and (e)(1) revised.........................................33764 1.6050I-1T Removed.................................................33764 1.6050P-0T Added...................................................68303 1.6050P-1T Added...................................................68303 1.6061-2T Added.....................................................4080 Revised........................................................68296 1.6065-2T Added.....................................................4080 Revised........................................................68297 1.6655(e)-1T Added.................................................68301 5 Authority citation revised.......................................25557 5.852-1 Removed....................................................25557 5.857-1 Removed....................................................25557 5c Authority citation revised......................................25557 5c.305-1 Correctly removed.........................................26524 5c.1256-1 Removed..................................................25558 Correctly removed..............................................26524 5c.1256-2 Removed..................................................25558 Correctly removed..............................................26524 5c.1256-3 Removed..................................................25558 Correctly removed..............................................26524 6a Authority citation revised......................................33553 6a.103A-2 (i)(3)(v) added..........................................33553 12 Authority citation revised......................................25558 12.5 Removed.......................................................25558 31 Authority citation amended......................................68035 31.6011(a)-4 Heading, (a) heading and (1) revised; (b) redesignated as (c); (a)(1), (2), (3) headings and new (b) added......................................................68035 31.6071(a)-1 (a) heading revised...................................68035 31.6302-1 (e)(1)(iii) and (iv) revised; (e)(2) amended.............68035 31.6302-3 (b) revised..............................................68035 31.6302-4 Added....................................................68036 40 Authority citation amended......................................63072 40.0-1 (b) and (e) corrected........................................6575 40.6011(a)-3T Added................................................63072 40.6071(a)-2 (a) corrected..........................................6575 40.6302(c)-0 Corrected..............................................6575 40.9999-1 (3) Example 3 corrected...................................6575 47 Added...........................................................62525 47.3-1T--47.3-11T (Subpart C) Added................................62528 47.3-6T (a) amended................................................68305 47.3-7T (b) revised................................................68305 48 Authority citation amended......................................63072 48.4041-0T Added...................................................63072 48.4081-10T Added..................................................63073 48.4081-11T Added..................................................63073 48.4081-12T Added..................................................63073 48.4082-1T Added...................................................63073 (b)(1) and (2)(i) revised......................................68305 48.4082-2T Added...................................................63074 48.4082-3T Heading added...........................................63074 48.4082-4T Added...................................................63074 48.4083 Added......................................................63074 48.4101-3T Added...................................................63075 48.4101-4T Added...................................................63078 48.6427-8T Added...................................................63078 48.6427-9T Added...................................................63079 52.4682-3 (f)(6) table amended.....................................14518 54 Authority citation revised......................................25558 54.6071-1T Removed.................................................25558 301 Authority citation amended..............................17519, 68764 Technical correction...........................................31344 301.6332-1 (a)(1), (2) heading and (b)(2) amended.....................17 (c) revised.....................................................3829 301.6332-3 Added......................................................18 301.7605-1 (b) and (c) redesignated as (h) and (i); (a), (b) through (g) and (j) added..................................17519 301.7605-1T Removed................................................17520 301.7701-2 (a)(4) and (b)(1) amended...............................28502 301.7701(b)-0 (d) corrected........................................17516 [[Page 563]] 301.7701(b)-2(d) (d) introductory text and (1) through (10) correctly redesignated as (i) through (x); (d)(2) correctly designated and corrected.........................17516 301.9100-1 (b) revised.............................................34886 301.9100-7T (a)(1) table amended...................................68764 (a)(4)(ii) table amended.......................................68765 602 Technical correction............6678, 7987, 7988, 9245, 13413, 28446 602.101 (c) table amended (OMB numbers)............................4080, 5936, 13412, 25558, 33553, 33764, 42234, 51576, 54041, 63080, 68036, 68300, 68301, 68304, 68751, 68753, 68765 (c) table amended (OMB numbers); eff. 4-21-93...................5293 (c) table corrected (OMB numbers)...............................6575 1994 26 CFR 59 FR Page Chapter I 1 Technical correction......................................17154, 36256 1 Authority citation amended.........................................15, 2957, 2960, 4794, 4804, 4831, 8861, 10067, 10069, 11922, 12831, 12835, 12842, 18747, 24041, 24928, 27459, 30103, 32080, 33432, 34988, 35416, 36363, 39960, 41674, 49579, 50163, 50487, 51371, 63250, 64573, 66462, 67196 Authority citation corrected; CFR correction...................13454 1.42-5 (b)(1)(vi) and (c)(1)(iii) revised; (b)(1)(vii) amended.....50163 1.42-6 Added; eff. 5-2-94..........................................10069 1.42-7 Heading added; eff. 5-2-94..................................10071 1.42-8 Added; eff. 5-2-94..........................................10071 1.42-9 Added; eff. 5-2-94..........................................10073 1.42-10 Added; eff. 5-2-94.........................................10073 1.42-11 Added; eff. 5-2-94.........................................10074 1.42-12 Added; eff. 5-2-94.........................................10074 (a) corrected..................................................15501 1.42-13 Added.......................................................8861 1.42-14 Added......................................................50163 1.48-1 (l) correctly designated.....................................1476 1.52-1 (f) amended.................................................30102 1.55-1 Added.......................................................60557 1.56(g)-1 (b) introductory text amended............................51371 1.61-22T Added.....................................................65712 1.101-2 (e)(2) Example amended.....................................30102 (e)(1)(iii)(b)(1) and (2) revised; (e)(1)(iii)(b)(3) removed 30103 1.103-8 (a)(5) revised.............................................24041 1.103-8T Added.....................................................24041 1.108-1 Added; eff. 5-17-94........................................12831 1.142(a)(5)-1 Added................................................66163 1.148-0 (c) amended................................................24041 1.148-1 (c)(4)(ii)(A) revised......................................24041 1.148-1T Added.....................................................24041 1.148-2 (b)(2)(ii) revised.........................................24042 1.148-2T Added.....................................................24042 1.148-3 (h)(3) amended.............................................24042 (j) Example 1 revised; Example 2 amended.......................24350 1.148-3T Added.....................................................24042 1.148-4 (b)(5) redesignated as (b)(6); new (b)(5) added; (g), (h)(1), (2)(vii), (ix), (3), (4) and (5) revised...........24042 1.148-4T Added.....................................................24042 1.148-5 (b)(2)(iii), (c)(2)(i), (3)(ii), (d)(3)(ii) and (e)(2)(iii) revised; (e)(2)(ii)(B) amended.................24044 1.148-5T Added.....................................................24044 1.148-6 (d)(3)(iii)(C) revised.....................................24045 1.148-6T Added.....................................................24045 1.148-9 (c)(2)(ii)(B) revised; (h)(4)(vi) added....................24045 1.148-9T Added.....................................................24045 1.148-10 (b)(2) revised; (c)(2)(ix) amended........................24046 (d) Example 1 amended..........................................24351 1.148-10T Added....................................................24046 1.148-11 (i) added.................................................24046 1.148-11T Added....................................................24046 1.149(d)-1 (f)(3) revised..........................................24046 1.149(d)-1T Added..................................................24046 1.149(e)-1 (e)(3)(i) and (4) revised...............................24351 1.150-1 (c)(1) and (4) heading revised; (c)(4)(iii) added..........24046 1.150-1T Added.....................................................24046 1.163-7 Added; eff. 4-4-94..........................................4804 1.163-11T Removed...................................................4804 1.167(a)-13T Added.................................................11922 1.167(c)-1 (a)(5) amended..........................................41674 1.168(i)-0 Added...................................................51371 1.168(i)-1 Added...................................................51371 (f)(2)(ii) and (3) corrected...................................64849 1.170A-4 (d) Example 9 amended.....................................30102 1.170A-5 (b) Example 5 amended.....................................30102 1.170A-6 (c)(3)(i), (iii) Examples 1, 2, 3, (c)(4), (5) Examples 1, 2 and 3 amended.........................................30102 [[Page 564]] 1.170A-7 (c) amended...............................................30102 1.170A-12 (a)(3) and (c) amended...................................30102 (a)(3) amended; (b), (e)(1) and (2) revised; (f) and authority citation removed...................................................30104 1.170A-13 Authority citation removed...............................30105 1.170A-13T Added...................................................27460 1.170A-14 (h)(4) Example 2 amended.................................30105 1.174-2 (a)(1) revised; (a)(2) and (3) redesignated as (a)(8) and (9); new (a)(2) through (7) added; (c) amended.............50160 1.197-1T Added.....................................................11922 1.217-2T Added.....................................................65712 1.263(a)-1 (b) technical correction.................................3318 1.263A-0 Amended...................................................67196 1.263A-1 (a)(2)(i), (3)(v), (b)(3), (4) and (10) amended; (b)(10)(i), (ii) and (j)(4) added..........................39961 (g)(4)(ii) amended.............................................67197 1.263A-1T (c) and (e) redesignated as 1.263A-4T(c) and 1.263A- 7T(e)......................................................39960 Removed........................................................39961 1.263A-2 (b)(3)(ii)(B) corrected....................................3318 (b)(3)(v) Examples 2 and 3 corrected............................3319 (a)(1)(ii)(B)(2) revised.......................................67197 1.263A-3 (d)(3)(i)(C)(2) and (iv) Example 3 corrected...............3319 (c)(4)(vi) heading and (C) heading revised; (c)(4)(vi)(A) text, (B) text and (C) text added..................................39962 1.263A-4T Added; (c) redesignated from 1.263A-1T(c)................39960 1.263A-7T Added; (e) redesignated from 1.263A-1T(e); new (e)(1)(i), (ii), (iii)(B), (iv), (2), (3)(i), (4)(i), (ii) Example , (5) Examples 1 and 3 amended.....................39960 (e)(6)(i), (ii)(A) introductory text, (1), (C) Examples 1, 3, 5, (iii)(A), (B)(1), (2) Example, (C)(1), (2) Example, (iv)(C) Example, (7)(iii)(B), (v) Example, (9)(i), (ii) Examples 1 through 5, (10)(i), (ii)(A), (iii) and (11)(i) through (v) amended.........39961 1.263A-8 Added.....................................................67198 1.263A-9 Added.....................................................67200 1.263A-10 Added....................................................67207 1.263A-11 Added....................................................67210 1.263A-12 Added....................................................67212 1.263A-13 Added....................................................67213 1.263A-14 Added....................................................67215 1.263A-15 Added....................................................67215 1.266-1 (a) redesignated as (a)(1); (a)(2) added...................67215 1.279-6 (b)(4) revised.............................................41675 1.304-5 Added.......................................................2960 1.337(d)-1 (a)(5) introductory text amended........................41674 (a)(5) Example 8 amended.......................................41675 1.337(d)-2 (c)(4) Example amended..................................41674 1.338-0 Added.......................................................2960 1.338-1 Added.......................................................2963 1.338-1T Removed....................................................2960 1.338-2 Added.......................................................2966 1.338-2T Removed....................................................2960 1.338-3 Added.......................................................2969 1.338-3T Removed....................................................2960 1.338-4 Added.......................................................2972 1.338-4T Revised....................................................2957 1.338-4T (h)(4) corrected..........................................15501 1.338-5 Added.......................................................2978 1.338-5T Removed....................................................2960 1.338-6T Removed....................................................2960 1.338(b)-1 Added....................................................2979 1.338(b)-1T Removed.................................................2960 1.338(b)-2T (a)(3) removed..........................................2960 (a)(2) revised; (d) Example (1) amended.........................2981 (c)(2), (3)(i), (ii), (d) introductory text and Example 2 amended.............................................................2984 1.338(b)-3T (b) revised.............................................2981 (a)(1), (g)(1)(i), (h)(1)(ii) and (j) Examples 4, 6 and 7 amended.............................................................2984 1.338(b)-4T Removed.................................................2960 1.338(h)(10)-1 Added................................................2981 1.338(h)(10)-1T Removed.............................................2960 1.338(i)-1 Added....................................................2984 1.367(a)-4T (b)(4) removed..........................................2960 1.382-1 Amended...............................12835, 12842, 12846, 32080 1.382-2 (a)(1)(i)(B) revised; (a)(3), (4) and (b) added............12836 1.382-2T (a)(2)(i) heading revised; (a)(2)(i)(B) and (f)(18)(iii) amended; (h)(4)(x)(Z) removed; (h)(4)(xiii), (m)(4)(vi) and (vii) added............................................12837 1.382-4 Revised....................................................12837 1.382-6 Heading revised; text added................................32080 1.382-9 (o)(1) revised.............................................12840 [[Page 565]] (i) through (l), (m)(2), (n) and (p) added.....................12843 (a) and (e)(1) amended; (d) added..............................12846 1.401-12T Added....................................................62571 1.401(k)-0 Amended.................................................66169 1.401(k)-1 (a)(3)(iv), (b)(4)(ii), (iv), (5)(i), (ii), (6) Examples 2, 3, 4, (d)(5), (6)(iv), (e)(6)(ii), (f)(3)(v) Example, (7) Example 1 and (g)(4)(ii) amended; (a)(3)(v), (4)(ii), (iv), (5)(iv), (6)(ii)(C), (7)(i), (b)(1)(i), (ii) heading, (5)(vi), (d)(2)(iv)(A)(3), (3), (4)(i), (e)(7), (f)(1)(iii), (2), (3)(ii), (iii)(C), (4)(ii)(B), (7) Examples 2, 3, (g)(1)(ii)(B)(1), (C)(1), (2)(i), (5), (6), (11), (3)(iii)(A), (B)(2) and (4)(ii) revised; (a)(3)(vi) Example 3, (e)(6)(vi), (15) and (16) added......66169 1.401(m)-0 Amended.................................................66175 1.401(m)-1 (a), (b)(1), (3)(i), (ii), (4)(ii)(B), (5)(v), (c)(1), (e)(1)(iii), (4), (6) Examples 2 through 6, (f)(1)(ii)(B), (C)(1), (2), (12)(i)(B), (g)(4), (5)(ii)(A) and (B)(2) revised; (b)(3)(iii) removed; (b)(3)(vii), (6) Example 8, (f)(16) and (17) added; (b)(4)(ii)(A), (5)(i), (ii), (d) Examples 3, 4, (e)(3)(ii)(B) and (f)(4)(ii) amended........66175 1.401(m)-2 (a) amended; (b)(1), (c)(1) and (4) and Example 1 revised....................................................66179 1.401(a)(17)-1 Revised.............................................32905 1.402(a)-1 (d)(3)(iv) revised; (d)(3)(v) added.....................66180 1.402(g)-1 (e)(5)(ii) revised; (e)(11) Example 2 amended...........66180 1.410(b)-0 Amended.................................................32914 1.410(b)-2 (b)(7) amended..........................................32914 1.410(b)-6 (d)(2)(i), (ii) and (g) corrected.......................16984 (d)(1), (2)(iv) Example 2 amended..............................32914 1.410(b)-7 (c)(4) and (5) revised; (c)(6) removed; (d)(4) amended 32914 1.411(d)-4 Amended.................................................66180 1.414(r)-11 (b)(2) and (4) revised; (b)(3) and (c)(2)(v) amended 32922 1.414(c)-2 (b)(2)(ii) amended......................................30102 1.414(c)-4 (b)(3)(i) amended.......................................30102 1.414(q)-1T (b)(1) introductory text and (2)(iii) revised; (g) removed....................................................32916 1.414(q)-1 Added...................................................32915 1.414(r)-0 Amended.................................................32916 1.414(r)-1 (c)(2)(ii) Example, (d)(4), (9)(i) and (e) amended; (c)(3)(ii) revised.........................................32916 1.414(r)-2 (b)(2), (c)(3) Examples 1 and 2 revised.................32917 1.414(r)-3 (c)(2)(ii), (4), (5)(iii), (7) Example 1, (d)(2) and (4) Example 1 revised; (c)(7) Examples 3 and 4 redesignated as Examples 4 and 5; (b)(4), (c)(6) introductory text, Examples 2 through 5, 7, (7) introductory text, Example 2 and new Example 5 amended; new (c)(7) Example 3 added.................................32917 1.414(r)-4 (b) amended.............................................32919 1.414(r)-5 (b)(5)(ii), (d)(1)(ii)(B), (C), (4) Example 2, and (g)(5) revised; (d)(1)(iii) added; (d)(1) concluding text removed; (g)(2)(iii)(A), (D), (3)(ii)(B), (iii)(B), (C), (D) and (g)(6) amended.....................................32919 1.414(r)-6 (a) amended; (b) revised; (c) removed...................32920 1.414(r)-7 (c)(2) and (d) removed; (c)(3), (4) and (5) redesignated as (c)(2), (3) and (4); (a)(1), (b)(2)(ii), (3), new (c)(2)(i), (3)(i), (ii) introductory text, (A), (B), (iii) Example 1, (4)(i), (ii), (iii) introductory text, (E), (v) introductory text and Examples 1 through 4 amended; (c)(1) and new (c)(2)(iv) revised; (c)(5) added 32920 1.414(r)-8 (b)(4) Examples 1 and 4 amended; (b)(2)(iii) and (4) Example 2 revised; (d)(4) removed; (b)(4) Examples 3, 4, and (d)(5) redesignated as Examples 5, 6 and (d)(4); new (b)(4) Examples 3 and 4 added; new (b)(4) Examples 5 and 6 amended....................................................32921 1.415-6 (b)(6)(iv) revised.........................................66181 1.446-2 Added; eff. 4-4-94..........................................4804 1.446-3 (f)(4) table and (h)(5)Example 3 corrected..................9411 1.446-3 (h)(2) and (5) introductory text amended...................36358 1.446-4 Added......................................................36358 [[Page 566]] 1.453A-3 Correctly added; CFR correction...........................13454 1.461-1 (a)(2)(iii)(B) revised.....................................36360 1.468A-0 Amended...................................................66473 1.468A-1 (b) introductory text and (4) revised; (d) added..........66473 1.468A-3 (h)(1)(v) removed; (h)(1)(vi), (vii) and (viii) redesignated as (h)(1)(v), (vi) and (vii); new (h)(1)(vii) and (i)(1)(ii) revised; (h)(2)(xii) and (xiii) added.......66474 1.468A-5 (a)(4) added; (b)(2)(v) amended; (b)(2)(vi) redesignated as (b)(2)(vii); new (b)(2)(vi) added.......................66474 1.468A-6 Added.....................................................66474 1.469-0 Amended....................................................50487 1.469-1 (f)(4)(iii)Example 3 amended...............................45623 1.469-1T (e)(5) corrected..........................................17478 (h)(7) amended.................................................41674 1.469-2 (c)(2)(iii)(E), (G)Example 1, (v)(C)Example 1,Example 3, (6)(i)(A) and (d)(5)(iii)(A) amended; (e)(3)(iii)(B) revised....................................................45623 1.469-4 Added......................................................50487 1.469-11 (c)(1)(ii) revised........................................45623 (a)(1) and (b)(1) revised; (b)(2) redesignated as (b)(3); new (b)(2) added.......................................................50489 1.482-0 Added......................................................34988 1.482-0T Removed...................................................34988 1.482-1 Added......................................................34990 1.482-1T Removed...................................................34988 1.482-2 Added......................................................35002 1.482-2T Removed...................................................34988 (a)(1)(iii)(E)(3)Example (ii) corrected; (a)(1)(iii)(E)(3)Example (iii) correctly added; CFR correction.....48799 1.482-3 Added......................................................35011 1.482-3T Removed...................................................34988 1.482-4 Added......................................................35016 1.482-4T Removed...................................................34988 1.482-5 Added......................................................35021 1.482-5T Removed...................................................34988 1.482-6 Added......................................................35025 1.482-6T Removed...................................................34988 1.482-8 Added......................................................35028 1.483-1 Revised; eff. 4-4-94........................................4805 1.483-2 Revised; eff. 4-4-94........................................4806 1.483-3 Added; eff. 4-4-94..........................................4807 1.514(c)-2 Added...................................................24928 1.585-1 (b)(2) corrected...........................................15502 1.585-5 (c)(4)(ii), (d)(2) corrected...............................15502 1.585-6 (d)(5) corrected...........................................15502 1.585-7 (d)(1) corrected...........................................15502 1.585-8 (e) corrected...............................................4583 1.585-8 (b)(2) corrected...........................................15502 1.642(c)-6 (d)(2) amended..........................................30102 (d)(1) redesignated as (d) and (d)(2) and (3) redesignated as 1.642(c)-6A (d)(3) and (4); heading, (a), (b), (c)(1), new (d) and (e) revised; (f) added; authority citation removed.................30105 1.642(c)-6A Undesignated center heading and section added; (d)(3) and (4) redesignated from 1.642(c)-6 (d)(2) and (3)........30105 (d)(4) table amended...........................................30116 1.642(c)-7 (d)(2) amended..........................................30102 1.664-1 (a)(6) Example amended.....................................30102 (a)(5)(ii)(b), (iv)(a), (b), (c), and (6) introductory text revised; (a)(5)(iv)(d) added; authority citation removed...........30116 1.664-2 (c) revised; authority citation removed....................30116 1.664-4 (b)(2) and (3) amended.....................................30102 (b)(1) redesignated as (b) and (b)(2) through (5) redesignated as 1.664-4A (d)(3) through (6); (a), new (b), (c) and (d) revised; (e) and (f) added; authority citation removed......................30117 1.664-4A Undesignated center heading and section added.............30116 (d)(3) through (6) redesignated from 1.664-4...................30117 (d)(4), (5), (6) heading, Tables D, E, and F(1) amended........30148 1.665(a)-0--1.669(b)-2 Undesignated center heading revised.........30148 1.665(a)-0A--1.665(g)-2A Undesignated center heading added.........30148 1.704-1 (b)(1)(vi), (2)(iv)(d)(3) and (c) amended..................66728 1.704-3 (c)(4) Examples 1 and 3 corrected...........................4140 (a)(1) and (3)(i) amended; (d), (e)(2)(iii) and (3) revised; (e)(2)(iv) and (v) removed; (e)(4) added...........................66728 1.704-3T Removed...................................................66734 [[Page 567]] 1.761-2 Heading revised; (a)(3) concluding text amended; (d) redesignated as (e); new (d) added.........................66183 1.809-10 Redesignated from 1.809-10T and amended...................49579 1.809-10T Redesignated as 1.809-10.................................49579 1.848-2 (i)(4)(iii)(C) corrected.....................................947 1.860G-1T Added....................................................18747 1.904-4 (j) revised................................................37672 1.921-1T (b)(1) A-1 amended.........................................2984 1.954-2T (g)(2)(i) revised.........................................37672 1.985-0 Amended....................................................37672 1.985-1 (a)(1) and (d)(1)(ii) amended; (b) and (c)(6) revised; (d)(1) concluding text removed.............................37672 1.985-2 (a) and (b)(2) revised.....................................37673 1.985-3 Revised....................................................37673 1.1001-1 (g) revised; eff. 4-4-94...................................4807 1.1011-2 (c) Example (8) amended...................................30148 1.1012-1 (f) amended; (g) added; eff. 4-4-94........................4807 1.1014-5 (a)(3), (c) Examples 1 through 6 amended..................30102 1.1031(b)-2 (b) revised; (c) and (d) added.........................18749 Heading corrected..............................................33200 1.1031(k)-1 (j)(2) added...........................................18749 1.1221-2 Added.....................................................36363 1.1221-2T Removed..................................................36367 1.1233-2 Redesignated from 1.1233-2T and revised...................36367 1.1233-2T Redesignated as 1.1233-2.................................36367 1.1234-4 Redesignated from 1.1234-4T and revised...................36367 1.1234-4T Redesignated as 1.1234-4.................................36367 1.1256(e)-1 Added..................................................36367 1.1271-0 Added; eff. 4-4-94.........................................4808 1.1271-1 Added; eff. 4-4-94.........................................4809 1.1272-1 Added; eff. 4-4-94.........................................4810 1.1272-2 Added; eff. 4-4-94.........................................4814 1.1272-3 Added; eff. 4-4-94.........................................4815 1.1273-1 Added; eff. 4-4-94.........................................4815 1.1273-2 Added; eff. 4-4-94.........................................4817 1.1274-1 Added; eff. 4-4-94.........................................4820 1.1274-2 Added; eff. 4-4-94.........................................4821 1.1274-3 Added; eff. 4-4-94.........................................4822 1.1274-3T Removed; eff. 4-4-94......................................4823 1.1274-4 Added; eff. 4-4-94.........................................4823 1.1274-5 Added; eff. 4-4-94.........................................4824 1.1274-6T Removed; eff. 4-4-94......................................4823 1.1274A-1 Added; eff. 4-4-94........................................4824 1.1275-1 Added; eff. 4-4-94.........................................4825 1.1275-2 Added; eff. 4-4-94.........................................4826 1.1275-2T Added; eff. 4-4-94........................................4831 1.1275-3 Heading, (a) and (b) revised; eff. 4-4-94..................4827 1.1275-3T Removed...................................................4827 1.1275-5 Added; eff. 4-4-94.........................................4827 1.1275-6T Removed...................................................4830 1.1363-2 Added.....................................................51106 1.1367-0 Added........................................................15 1.1367-1 Added........................................................15 (c)(2) corrected...............................................10675 Classification at 59 FR 10675 corrected........................17154 1.1367-2 Added........................................................16 (d)(1) corrected...............................................10675 Classification at 59 FR 10675 corrected........................17154 1.1367-3 Added........................................................18 1.1368-0 Added........................................................18 1.1368-1 Added........................................................19 (d)(1) heading corrected.......................................10675 Classification at 59 FR 10675 corrected........................17154 1.1368-2 Added........................................................20 (d)(1) correctly designated....................................10675 Classification at 59 FR 10675 corrected........................17154 1.1368-3 Added........................................................22 Examples 2 and 3 corrected.....................................10675 Classification at 59 FR 10675 corrected........................17154 1.1368-4 Added........................................................23 1.1374-0 Added.....................................................66463 1.1374-1 Redesignated as 1.1374-1A.................................66462 Added..........................................................66463 1.1374-1A Redesignated from 1.1374-1...............................66462 1.1374-2 Added.....................................................66463 1.1374-3 Added.....................................................66464 1.1374-4 Added.....................................................66464 1.1374-5 Added.....................................................66469 1.1374-6 Added.....................................................66469 1.1374-7 Added.....................................................66469 1.1374-8 Added.....................................................66469 1.1374-9 Added.....................................................66470 1.1374-10 Added....................................................66470 1.1375-1 Undesignated center heading added.........................66462 1.1388-1 Undesignated center heading added.........................24937 1.1398-1 Added.....................................................24937 1.1398-2 Added.....................................................24938 1.1502-1 (a) amended...............................................41675 1.1502-11 (b) revised..............................................41675 [[Page 568]] 1.1502-13 (j) introductory text, (l)(2) Example 1, (m)(3) Example 3, (o)(1)(i), (ii) and (2) Example amended.................41674 (c)(1)(iii) and (h) Example 17 amended; (c)(7) redesignated as (c)(8); new (c)(7) added...........................................41677 (c)(1)(i) and (2) amended......................................67215 1.1502-14 (b)(3)(ii), (d)(3)(ii), (4)(ii)(b), (g)(1)(i), (ii) and (2) Example 1 amended......................................41674 (a)(2) and (5) revised; (a)(4) redesignated as (a)(6); new (a)(4) and (b)(4) added; new (a)(6) Example amended................41677 1.1502-19 Revised..................................................41677 1.1502-20 (a)(1), (3)(ii), (5) introductory text, (c)(1)(i), (ii), (2)(i)(A)(1), (B), (D), (ii), (iii), (4) Example 2, Example 7, (e)(3) Example 1 and (f) revised; (c)(2)(vii) added; (e)(3) Example 8 and (g)(3) removed; (g)(4) redesignated as (g)(3); (a)(4), (5) Example 6, (6) Example 5, (c)(2), (i)(4) Examples 1, 3, 6, (e)(3) Example 2, new (g)(3) Examples 1, 2, and 3 amended........................41680 1.1502-31 Revised..................................................41683 1.1502-31T Removed.................................................41685 1.1502-32 Revised..................................................41685 1.1502-32T Removed.................................................41695 1.1502-33 Revised..................................................41695 1.1502-33T Removed.................................................41700 1.1502-43 (a)(3)(ii) and (iii) amended.............................41674 1.1502-47 (e)(4)(iii)(B) amended...................................41674 1.1502-75 (k) added.................................................2984 (d)(5)(viii) amended...........................................41675 (d)(1) amended.................................................41700 1.1502-75T Removed..................................................2984 1.1502-76 (b) revised; (d) removed.................................41700 1.1502-80 (c) and (d) added........................................41703 1.1502-81T (a) amended.............................................41675 1.1552-1 (c)(2) amended............................................41675 1.6035-1 Amended...................................................64301 1.6038-2 (d)(5) and (f)(10)(v) added; (e), (f)(10)(iii), (iv), (g) introductory text and concluding text amended; (h) revised 64302 1.6046-1 (b)(10) and (g) amended; (f)(5) added.....................64302 1.6050H-0 Revised..................................................63250 1.6050H-1 (a), (c)(1), (2), (e)(1), (2)(i) and (g) revised; (c)(3) redesignated as (c)(5); (b)(4), new (c)(3), (5) Example 5, (e)(2)(iii) and (f) added..................................63251 1.6050H-2 (a)(2)(iii), (d), (e)(1) and (g) revised; (a)(2)(iv)(B) amended; (a)(2)(v) (e)(2) and (3) redesignated as (a)(2)(vi), (e)(1)(ii) and (iii); new (a)(2)(v), (e)(1)(i) and new (2) added..........................................63253 1.6050H-2T Removed..................................................4830 1.6050I-0T Added...................................................64573 1.6050I-2T Added...................................................64573 1.6302-1T Added....................................................35416 1.6302-2T Added....................................................35416 1.6302-3T Added....................................................35416 1.6662-0 Amended......................................4794, 12548, 35031 1.6662-5T Added.....................................................4794 1.6662-6T Added.....................................................4795 Heading, (d)(2)(ii), (iii)(A), (B), (3)(ii)(B) and (C) revised; (d)(2)(iii)(D) and (3)(iii)(C) added......................35031 1.6662-7T Added....................................................12548 (a)(2) corrected...............................................14749 1.6664-0 Amended....................................................4799 1.6664-4T Added.....................................................4799 1.6695-1 (a)(1) introductory text, (b)(1), (4)(iv), (v), (5) introductory text, (c)(1) introductory text, (3) and (e) revised; (b)(4)(vi) added..................................33432 1.6851-2 (a)(2)(ii) revised........................................10067 1.6851-2T Removed..................................................10067 1.7520-1--1.7520-4 Undesignated center heading added...............30149 1.7520-1 Added.....................................................30149 1.7520-2 Added.....................................................30149 1.7520-3 Added.....................................................30150 1.7520-4 Added.....................................................30150 15a Authority citation revised.....................................18751 15a.453-1 (b)(3)(i) amended........................................18751 20 Authority citation revised................................9646, 30150 20.0-1 (b)(1) amended...............................................9646 20.2012-1 (a) and (d)(2)(ii) amended; (d)(3) removed................9646 20.2013-4 (b)(3)(ii) amended........................................9646 (a) introductory text and Example (2) amended..................30151 20.2014-3 (b) and (c) Example 3 amended.............................9646 20.2031-0 Added....................................................30151 20.2031-7 Authority citation removed................................9646 [[Page 569]] (a)(2) amended.................................................30102 (a)(2), (b)(1), (2), (3)(i), (ii), (c), (d), and (e) amended 30103 Redesignated as 20.2031-7A (d); new 20.2031-7 added............30152 20.2031-7A Undesignated center heading and section added...........30151 (d) redesignated from 20.2031-7; new (d) heading, (1)(i) and (iii) revised; new (d)(5), (6), Tables A, B and LN amended.........30152 20.2031-10 Authority citation removed...............................9646 Removed........................................................30170 20.2032-1 Authority citation removed................................9646 (f)(1) amended.................................................30103 20.2039-2 (c)(1)(viii) amended.....................................30103 20.2039-5 (c)(1) and (2) amended...................................30103 20.2044-1 Redesignated as 20.2045-1; new 20.2044-1 added............9646 20.2044-2 Added.....................................................9647 20.2045-1 Redesignated from 20.2044-1...............................9646 20.2055-2 Authority citation removed................................9646 (f)(2)(iv) amended.............................................30103 (f)(4) revised.................................................30170 20.2055-6 Added.....................................................9647 20.2056-0 Added.....................................................9647 20.2056(a)-1 Revised................................................9648 20.2056(a)-2 (a) heading and (b) heading added; (a) amended.........9649 20.2056(b)-1 (d)(2), (3), (e)(4) and (g) introductory text revised; (d)(4) and (5) added...............................9649 20.2056(b)-2 (a) through (d) headings added.........................9649 20.2056(b)-4 (b) amended............................................9649 (d) amended....................................................30103 20.2056(b)-5 (c) and (d) heading revised; (d) amended...............9649 20.2056(b)-7 Added..................................................9651 20.2056(b)-8 Added..................................................9653 20.2056(b)-9 Added..................................................9654 20.2056(b)-10 Added.................................................9654 20.2056(c)-1 Removed; new 20.2056(c)-1 redesignated from 20.2056(e)-1; heading revised; (a) heading and (b) heading added; (b) amended..........................................9654 20.2056(c)-2 Removed; new 20.2056(c)-2 redesignated from 20.2056(e)-2; heading revised; (a), (b)(1)(iv), (2)(iii) and (3)(v) amended; (a)(2) through (5) redesignated as (a)(3) through (6); new (a)(2) added........................9654 20.2056(c)-3 Redesignated from 20.2056(e)-3 and amended.............9654 20.2056(e)-1 Redesignated as 20.2056(c)-1...........................9654 20.2056(e)-2 Redesignated as 20.2056(c)-2...........................9654 20.2056(e)-3 Redesignated as 20.2056(c)-3...........................9654 20.2204-1 Authority citation removed................................9646 20.2204-3 Authority citation removed................................9646 20.2207A-1 Added....................................................9654 20.2207A-2 Added....................................................9655 20.6324A-1 Authority citation removed...............................9646 20.6324B-1 Authority citation removed...............................9646 20.7520-1--20.7520-4 Undesignated center heading added.............30170 20.7520-1 Added....................................................30170 20.7520-2 Added....................................................30171 20.7520-3 Added....................................................30172 20.7520-4 Added....................................................30172 22 Authority citation revised.......................................9655 22.2056-1 Removed...................................................9655 25 Authority citation revised................................9655, 30172 Authority citation amended.....................................23154 25.2207A-1 Added....................................................9655 25.2207A-2 Added....................................................9656 25.2511-1 (h)(6) and (7) amended...................................30103 25.2512-0 Added....................................................30173 25.2512-5 Authority citation removed................................9655 (a)(2), (b)(1), (2), (3)(i), (ii), (c), and (d) amended........30103 [[Page 570]] Redesignated as 25.2512-5A(d); heading, (a) introductory text, (1) introductory text, (i), (ii) introductory text, (A), (B), (iii) introductory text, (A), (B), (2), (3), (b) introductory text, (1), (2), (3) introductory text, (i), (ii) and (c) through (f) redesignated as 25.2512-5A(d) heading, (1) introductory text, (i) introductory text, (A), (B) introductory text, (1), (2), (ii), (iii), (2)(C) introductory text, (1), (2) introductory text, (i), (ii), (iii) introductory text, (A), (B) and (3) through (6)........30173 Added..........................................................30174 25.2512-5A Undesignated center heading and section added; (d) heading, (1) introductory text, (i) introductory text, (A), (B) introductory text, (1), (2), (C) introductory text, (1), (2), (ii), (iii), (2) introductory text, (i), (ii), (iii) introductory text, (A), (B) and (3) through (6) redesignated from 25.2512-5 heading, (a) introductory text, (1) introductory text, (i), (ii) introductory text, (A), (B), (iii) introductory text, (A), (B), (2), (3), (b) introductory text, (1), (2), (3) introductory text, (i), (ii), (c) through (f); new (d) heading revised; new (d)(1)(i)(A) and (B) amended...............................30173 (d)(1)(i)(C) and (5) amended; (d)(1)(iii) and (6) revised......30174 25.2512-9 Authority citation removed................................9655 Removed........................................................30176 25.2515-1 (a) redesignated as (a)(3); (a)(1) and (2) added..........9656 25.2515-2 (c) amended..............................................30177 25.2518-3 (a)(1)(iv)(A) amended....................................30103 Undesignated center heading added..............................30173 25.2519-1 Added.....................................................9656 25.2519-2 Added.....................................................9658 25.2522(a)-2 (a) amended...........................................30177 25.2522(c)-3 Authority citation removed.............................9655 (d)(2)(iv) amended.............................................30103 (d)(3) revised.................................................30177 25.2522(c)-4 Added..................................................9658 25.2523(a)-1 Authority citation removed.............................9655 (c) and (d) redesignated as (d) and (e); (a), (b)(3)(ii), new (d) heading, introductory text and Examples 1-7 designations revised; new (c) and (d) Example 8 added; new (d) and new (e) amended.............................................................9658 (d) amended....................................................30103 25.2523(b)-1 (a)(1), (b)(3) Examples (1) and (2) designations and (b)(6) Examples (1) through (6) designations revised; (b)(3), (6) and (c)(2) amended..............................9659 25.2523(c)-1 (c) amended............................................9659 (c) Example amended............................................30103 25.2523(d)-1 Amended................................................9659 25.2523(e)-1 (c) revised............................................9659 25.2523(f)-1 Redesignated as 25.2523(f)-1A; new 25.2523(f)-1 added 9660 25.2523(f)-1A Redesignated from 25.2523(f)-1; heading revised; (a) amended.....................................................9660 25.2523(g)-1 Added..................................................9663 25.2523(h)-1 Added..................................................9663 25.2523(h)-2 Added..................................................9663 25.2524-1 Undesignated center heading added.........................9660 25.2701-0 Amended..................................................23154 25.2701-1 (a)(1) amended...........................................23154 25.2701-5 Added....................................................23154 25.2702-3 (b)(3) and (c)(3) amended................................23157 25.6019-1 (a) and (b) revised; (c) and (d) redesignated as (g) and (h); new (c) through (f) added..............................9663 25.6019-2 Revised...................................................9664 25.6019-3 (a) and (b) amended.......................................9664 25.6019-4 Amended...................................................9664 25.7520-1--25.7520-4 Undesignated center heading added.............30177 25.7520-1 Added....................................................30177 25.7520-2 Added....................................................30178 25.7520-3 Added....................................................30178 25.7520-4 Added....................................................30179 31 Authority citation amended...............................35416, 65940 31.3121(a)-1 (a) redesignated as (a)(1); (a)(2) added..............66189 31.3201-1 Revised..................................................66189 31.3201-2 Revised..................................................66189 31.3202-1 (b) and (f) revised......................................66189 31.3211-1 Revised..................................................66190 [[Page 571]] 31.3211-2 Revised..................................................66190 31.3221-1 (a) and (b) revised; (d) removed.........................66190 31.3221-2 Revised..................................................66190 31.3211-3 Added.....................................................9666 31.3221-3 Added.....................................................9666 31.3231(a)-1 (a)(1) revised; (c) and (d) redesignated as (d) and (e); new (c) and (f) added.................................66191 31.3231(e)-1 Revised...............................................66191 31.3231(e)-2 Added.................................................66191 31.3231(e)-2T Removed..............................................66191 31.3231(e)-3 Removed...............................................66191 31.3402(f)(5)-2T Added.............................................65714 31.3402(r)-1T Added................................................65940 31.6302-1 (f)(3)(ii) amended........................................6218 31.6302-1T Added...................................................35416 31.6302(c)-3T Added................................................35417 35a Authority citation amended.....................................13456 35a.3406-3 Added...................................................13456 40 Authority citation amended......................................35417 40.6302(c)-1T Added................................................35417 47 Revised.........................................................43040 48 Authority citation amended...............................33657, 43045 48.4082-1 Added....................................................33657 48.4082-1T Removed.................................................33657 48.4221-3 (e) added................................................43045 48.6416(b)(2)-2 (b) text redesignated as (b)(1) and amended; new (b)(1) heading and (b)(2) added............................43046 54.4979-0 Amended..................................................66181 54.4979-1 (d)(1) and (3) revised; (d)(4) removed; (d)(5) redesignated as (d)(4).....................................66181 301 Authority citation amended..............................11547, 12844 301.6103(l)(14)-1T Added...........................................11548 301.6159-1 Added...................................................66193 301.6323(f)-1 (a)(2) amended; (c) and (d) redesignated as (d) and (e); new (c) and new (e) Examples 5 and 6 added............38120 301.6331-1 (a)(1) amended; (a)(2) revised; (b) redesignated as (b)(2); (b) heading, (1) and (d) added.....................38903 301.6331-2 Revised.................................................38903 301.6334-1 (a)(2), (3), (8) and (9) amended; (a)(10) through (13), (d) and (e) added..........................................53088 301.6334-2 Revised.................................................53088 301.6334-3 Revised.................................................53089 301.6334-4 Revised.................................................53090 301.6334-5 Removed.................................................53091 301.6334-6 Removed.................................................53091 301.6334-7 Removed.................................................53091 301.6611-1 (h)(2)(v) and (vi) revised; (k) added...................10076 301.7426-1 (a)(1) revised; (c) added...............................26601 301.7430-0 Added...................................................29360 301.7430-1 Revised.................................................29357 301.7430-2 Added...................................................29360 301.7430-3 Added...................................................29362 301.7430-4 Added...................................................29363 301.7430-5 Added...................................................29364 301.7430-6 Added...................................................29366 301.9100-7T (a)(1) table and (4)(ii) amended.......................12844 602 Technical correction.....................................4140, 17154 602.101 (c) table amended (OMB numbers)..............................23, 2984, 2985, 4799, 8862, 9664, 11925, 12840, 12844, 12848, 23157, 24939, 27235, 27460, 29366, 30179, 32081, 33433, 35030, 35033, 36360, 36367, 37680, 41703, 50166, 51376, 63254, 64302, 64574, 65714, 66188, 66476, 67215 (c) table amended (OMB numbers); eff. 4-4-94..............4830, 4831 (c) table amended (OMB numbers); eff. 5-2-94...................10075 (c) table corrected (OMB numbers)...............................3319 1995 26 CFR 60 FR Page Chapter I 1 Authority citation amended.........................................27, 2500, 14638,17218, 18743, 20898, 36679, 37581, 39649, 40078, 41004, 42787, 44275, 46507, 53128, 56119, 64322, 65548, 65557, 66094, 66136, 66498, 66730 Technical correction....................................52077, 66083 1.30-1 Added.......................................................39649 1.42-14 (c), (d)(1) and (k)(2) Example 4 corrected..................3345 1.61-2 (a)(1) amended; (b) revised.................................40076 1.61-22T Removed...................................................40077 1.72-9 Table VII amended...........................................16381 1.83-6 (a)(1) and (2) revised; (a)(5) added........................36997 1.108-3 Added......................................................36680 1.162-20 (c)(5) and (d) added......................................37573 [[Page 572]] 1.162-20T Removed..................................................37573 1.162-27 Added.....................................................65537 1.162-28 Added.....................................................37573 1.162-29 Added.....................................................37575 1.167(a)-11 (d)(3)(v)(b) amended...................................36679 (d)(3)(v)(e) Example 3 amended.................................36680 1.167(c)-1 (a)(5) amended..........................................36679 1.170A-13 (f) added................................................53128 1.170A-13T Removed.................................................53128 1.179A-1 Added.....................................................39651 1.217-2 (g)(6) added...............................................40077 1.217-2T Removed...................................................40077 1.246-5 Added......................................................14638 1.263A-0 Corrected.................................................16574 1.263A-1 (j)(1)(ii)(B) amended.....................................36680 1.263A-1T (b)(2)(vi)(B), (e)(1)(ii) and (iii)(A) Example amended 36679 1.263A-8 (b)(2)(iii), (c)(1) and (d)(2)(v)(B) corrected............16574 1.263A-9 (b)(2), (c)(1), (3) Example, (5)(i)(B) Example, (iii)(D), (6) Example 2, (7) heading, (ii)(A), (e)(1), (2), (f) heading, (3) Example 3, (g)(2)(iv)(c) designation, (v), (3)(iii)(E) Example and (5)(iii) corrected.................16574 (f)(3) Example 3 amended.......................................47053 1.263A-10 Heading, (b)(5)(iv), (6) Example 3 corrected.............16574 (b)(6) Examples 3 and 6 corrected..............................16575 1.263A-11 (c)(2), (d)(1), (e)(1)(ii), (iii) and (2) corrected......16575 1.263A-12 (d)(4) and (e)(2) corrected..............................16575 1.263A-13 (a) and (c)(7) corrected.................................16575 1.267(f)-1 Revised.................................................36680 1.267(f)-1T Removed................................................36683 1.267(f)-2T Removed................................................36683 1.267(f)-3 Removed.................................................36683 1.274-2 (a)(2)(ii), (3)(iii), (e) heading, (1) and (3)(ii) revised; (a)(2)(iii) added.................................36994 1.274-5T (c)(6)(iii) amended.......................................36995 1.279-6 (b)(4) Amended.............................................36679 1.301-1 (d)(1)(iii), (h)(2)(ii)(b) and (j)(1) amended...............2500 1.305-3 (e) Examples 1 through 15 amended; Example 15 revised......66136 1.305-5 (d) Examples 1 through 9 amended; (b) and (d) Examples 4, 5 and 7 revised; (d) Examples 8 and 9 redesignated as (d) Examples 9 and 10; new (d) Example 8 and (e) added.........66136 1.305-7 (a) amended................................................66138 1.312-3 Amended.....................................................2500 1.337(d)-1 (a)(5) Example 8 amended................................36679 1.337(d)-2 (g)(1) amended..........................................36679 1.338-0 Amended....................................................54944 1.338-2 (c)(3) added...............................................54944 1.338-4 (f)(4) Example 2 amended...................................36679 1.341-6 (b)(1), (2)(i), (iii), (3), (h)(4) and (n) amended..........2500 1.341-7 (e)(10) amended............................................36679 1.358-2(d) Removed.................................................66079 1.358-6 Added......................................................66079 1.367(a)-3T (a), (c) through (f), (g)(1) and (h)(1) revised........66743 1.401-12 (n) redesignated as 1.408-2(e); authority citation removed....................................................65549 1.401-12T Removed..................................................65549 1.401(e)-5 (a) amended.............................................21435 1.401(f)-1 (b)(1)(ii) and (d)(1) amended...........................65549 1.401(k)-1 (f)(3)(iii)(C) corrected................................12416 (b)(6) corrected...............................................15874 (h)(4)(ii) revised.............................................25140 1.401(m)-1 (e)(6) Example 3 corrected..............................12416 1.401(a)(31)-1 Added...............................................49204 1.401(a)(31)-1T Removed............................................49204 1.402(c)-2 Added...................................................49208 1.402(c)-2T Removed................................................49204 1.402(f)-1 Revised.................................................49213 1.402(f)-2T Removed................................................49204 1.403(b)-2 Added...................................................49214 1.403(b)-2T Removed................................................49204 [[Page 573]] 1.408-2 (e) redesignated from 1.401-12(n); (b)(2)(ii), new (e)(1) and new (9) removed; (b)(2)(iii) and new (e)(2) through (8) redesignated as (b)(2)(ii) and (e)(1) through (7); new (e)(5)(ii)(A) redesignated as (e)(5)(ii)(E); (b)(2)(i), new (e)(1), (2)(iv), (5)(ii)(B)(2), (C)(2), (iii)(B), (v)(A), (vi), (viii), (6)(i)(A), (iii)(C), (9)(iv) and (v)(B) amended; new (e)(5)(ii)(A) revised; (e)(5)(ii)(D) added......................................................65549 1.411(a)-11 (c)(2)(ii) revised; (c)(2)(iii) removed................49221 1.411(a)-11T Added.................................................49221 1.411(d)-6T Added..................................................64322 1.417(e)-1 (d) revised.............................................17219 (b)(3) revised.................................................49221 1.417(e)-1T Added..................................................17219 (b) added......................................................49221 1.446-1 (e)(3) revised.............................................40078 1.453-9 (c)(1)(ii) amended..........................................2500 1.460-0 Amended....................................................36683 1.460-4 Heading revised; (j) added.................................36684 1.461-0 Amended....................................................18743 1.461-4 (k)(1), (m)(1)(i), (ii), (iii) and (2)(ii) revised.........18743 1.461-5 (d)(1), (2)(i) and (ii) revised............................18743 1.461-7T Removed...................................................18744 1.468A-3 (h)(1)(vi) corrected.......................................8932 1.468A-5 (b)(2)(vii) introductory text corrected....................8932 1.469-0 Amended.............................................36684, 66498 1.469-1 (c)(8), (h)(1), (2) and (6) added..........................36684 1.469-1T (c)(8), (h)(1), (2) and (6) removed.......................36685 1.469-4 (e)(1), (2) and (h) revised................................66499 1.469-9 Revised....................................................66499 1.469-11 (a)(2) amended; (b)(2)(i) heading and (ii) removed; (a)(3), (b)(2)(i) and (3) redesignated as (a)(4), (b)(2) and (4); (b)(1) and (2) heading revised; new (a)(3) and new (b)(3) added...........................................66501 1.481-1 (a)(2) and (c)(1) amended; (c)(2), (3), (4) and (d) revised; (c)(6), (7) and (e) removed.......................40078 1.481-2 (a), (b) introductory text, (c)(1), (2), (3) introductory text, (6) and (d) amended; (c)(4) revised..................40078 1.481-3 Amended....................................................40079 1.481-4 Removed; new 1.481-4 redesignated from 1.481-5 and revised 40079 1.481-5 Redesignated as 1.481-4; new 1.481-5 added.................40079 1.481-6 Removed....................................................40079 1.482-0 Amended....................................................65557 1.482-2 (a)(1)(ii)(A) and (B) corrected............................16381 (a)(3)(iv) correctly revised; (b)(7)(ii)(C), (iv), (v)Examples 1, 2 and13 corrected...............................................16382 1.482-3 (b)(4)Example 4, (c)(4)Example 4 and (d)(3)(iii)(B) corrected..................................................16382 1.482-5 (e)Example 1 corrected.....................................16703 1.482-6 (c)(3)(ii)(C)(1) corrected.................................16382 1.482-7 Added......................................................65557 1.482-7T Removed...................................................65566 1.508-1 (a)(3)(i) introductory text and (a) revised................65552 1.597-1 Added......................................................66094 1.597-2 Added......................................................66095 1.597-3 Added......................................................66097 1.597-4 Added......................................................66098 1.597-5 Added......................................................66101 1.597-6 Added......................................................66103 1.597-7 Added......................................................66104 1.671-4 Revised....................................................66087 1.701-2 Added.........................................................27 (d) Examples 3, 7 and 9 amended.................................9776 (d) Examples 10 through 13 and (f) Example 2 amended............9777 (a)(3) and (f) introductory text amended; (d) Examples 5 and 6 removed; (d) Examples 7 through 13 and (h) redesignated as (d) Examples 5 through 11 and (i); new (h) added.......................18741 1.704-3 (d)(7) Examples 1, 3, and (e)(3)(ix) Examples 1 and 2 corrected..................................................11906 1.704-4 Added......................................................66730 1.737-1 Added......................................................66733 1.737-2 Added......................................................66735 1.737-3 Added......................................................66736 1.737-4 Added......................................................66738 1.737-5 Added......................................................66739 1.751-1 (c)(4), (5) and (6) revised.................................2500 [[Page 574]] 1.761-2 (d)(2)(i) corrected........................................11028 1.860A-0 Amended...................................................42787 1.860A-1 (b)(4) added..............................................42787 1.860G-1 (a)(2)(v) redesignated as (a)(2)(vi); new (a)(2)(v) added; (a)(3)(i) revised...................................42787 1.860G-1T Removed..................................................42787 1.861-8 (e)(2) correctly revised; CFR correction...................36669 (e)(3) revised; (g) Examples 3 through 16 and 23 removed.......66503 1.861-8T (d)(2)(i) concluding text amended.........................36679 1.861-9T (g)(2)(iv) amended........................................36679 1.861-17 Added.....................................................66503 1.863-1 (d) added..................................................44275 1.871-1 (b)(7) added...............................................41004 1.881-0 Added......................................................41004 1.881-3 Added......................................................41005 (e) Example 25 corrected.......................................55312 1.881-4 Added......................................................41014 1.904-0 Amended....................................................56119 1.904(i)-1 Added...................................................56119 1.952-3 Removed....................................................46508 1.954-0 Added......................................................46508 Corrected......................................................62024 1.954-0T Redesignated as 4.954-0...................................46530 1.954-1 Added......................................................46509 (d)(7)(i) Example 1 corrected..................................62024 (d)(7)(i) Examples 1 through 4, (ii) Examples 1 and 2 and (f)(2)(iv) corrected...............................................62025 1.954-1T Redesignated as 4.954-1...................................46530 1.954-2 Added......................................................46517 (g)(3)(ii) corrected...........................................58731 (b)(4)(x) correctly revised; (d)(1)(i), (3) Example 1, (e)(2)(ii) introductory text, (f)(2)(iii)(A), (B), (C), (E), (g)(2)(ii)(A), (3)(iv) Example, (h)(2)(i)(A), (G) and (4)(iv) Examples 1 and 2 corrected.........................................62025 (h)(4)(iv) Examples 5 and 6 and (6) Examples 3 and 4 corrected; (h)(6) Example 1 correctly revised......................62026 1.954-2T Redesignated as 4.954-2...................................46530 1.954A-1 Removed...................................................46530 1.954A-2 Removed...................................................46530 1.957-1 (a), (c) Examples 8 through 10 and (d) added...............46529 (a)(2) corrected...............................................62026 1.957-1T Removed...................................................46530 1.1015-5 (a) heading and (b) heading revised; (c) redesignated as (d); new (c) added.........................................43537 1.1032-2 Added.....................................................66081 1.1092(d)-2 Added..................................................14641 1.1244(c)-2 (b)(2)(i) amended......................................16575 (e)-1 Heading and (b) revised; (a)(1) amended..................20898 1.1254-0 Added......................................................2501 1.1254-1 Added......................................................2502 1.1254-2 Added......................................................2505 1.1254-3 Added......................................................2506 1.1254-4 Added......................................................2507 1.1254-5 Added......................................................2507 1.1254-6 Added......................................................2508 1.1258-1 Added.....................................................66084 1.1361-0 Revised...................................................37581 1.1361-1 (a) and (c) through (k) added.............................37581 Heading, (j)(2)(ii), (4) and (k)(1) corrected..................49976 (k)(1) Example corrected.......................................58234 1.1441-3 (j) added; OMB number.....................................41014 1.1441-7 (d) added; OMB number.....................................41014 (d)(2)(ii) Example 4 corrected.................................55312 1.1445-1 Heading and (g)(10) revised...............................66076 1.1445-5 (c)(1)(iii)(A) and (d)(1) amended; (c)(1)(iii)(B) removed; (c)(1)(iii)(C) redesignated as (c)(1)(iii)(B); (c)(1)(ii), new (iii)(B), (iv) and (3)(ii) revised.........66076 1.1445-8 (c)(2)(i) revised.........................................66077 1.1502-3 (a)(2) amended............................................36679 1.1502-4 (j) Example 1 amended.....................................36679 1.1502-9 (f) Example 6 amended.....................................36679 1.1502-12 (a) and (g)(2) amended...................................36679 1.1502-13 Revised..................................................36685 1.1502-13T Added (temporary).......................................36670 Removed........................................................36708 1.1502-14 (c)(1) amended............................................2508 Removed........................................................36708 1.1502-14T Removed.................................................36708 1.1502-17 (c) redesignated as (d); new (d) Example redesignated as (d) Example 1; (b), new (d) heading and introductory text revised; new (c), (d) Examples 2, 3 and (e) added; new (d) Example 1 amended..........................................36708 1.1502-18 (f) heading revised; (g) added...........................36709 [[Page 575]] 1.1502-20 (a)(5) Example 6, (b)(6) Examples 5, 7, (c)(4) Example 3 and (h)(1) amended; (c)(4) Example 9 added; (e)(3) Examples 2 and 8 removed; (e)(3) Examples 3 through 7 redesignated as (e)(3) Examples 2 through 6; new (e)(3) Example 5 revised..........................................36709 1.1502-22 (a)(3) and (5) Example amended...........................36679 1.1502-26 (b) amended..............................................36679 (b) revised....................................................36710 1.1502-30 Added....................................................66082 1.1502-33 (c)(2) revised...........................................36710 1.1502-47 (e)(4)(iii) and (iv) Example 4 amended...................36679 (e)(4) Example 4, (f)(3) and (r) amended.......................36680 1.1502-79 (f) removed..............................................36710 1.1502-80 (e) and (f) added........................................36710 1.1503-2 (d)(4) Example 1 amended..................................36680 1.1552-1 (a)(2)(ii)(c) amended.....................................36680 1.6012-3 (a)(9) revised............................................66090 1.6033-2 (g)(1)(i) and (vii) revised; (g)(5) removed; (h), (i) and (j) redesignated as (i), (j) and (k); new (h) added........65552 1.6038A-3 (b)(5) and (c)(2)(vii) added.............................41015 1.6042-4 Revised...................................................66110 1.6044-5 Revised...................................................66111 1.6049-6 Heading revised; (a), (b)(1)(ii) and (2)(ii) amended; (e) added; authority citation removed..........................66111 1.6050N-1 Added....................................................66111 1.6091-2 (g) added.................................................62210 1.6662-0 Amended...................................................45663 1.6662-1 Amended...................................................45664 1.6662-2 (d) heading revised; (d) redesignated as (d)(1); new (d)(1) amended; (d)(2) and (3) added.......................45664 1.6662-3 (a) amended; (b)(3), (c)(1) and (2) revised...............45664 1.6662-4 (d)(2) revised; (e)(2), (g)(1), (4) and (5) revised.......45665 1.6662-7 Added.....................................................45665 1.6662-7T Removed..................................................45666 1.6664-0 Amended...................................................45666 1.6664-1 (b) revised...............................................45666 1.6664-4 (a) amended; (c), (d) and (e) redesignated as (d), (f) and (g); (a), (b)(1), (2) introductory text, Example 1 and new (d) revised; new (c) and new (e) added.................45666 1.6695-1T Added (temporary)........................................37589 1.7520-3 (b) revised; (c) amended..................................63915 1.7701(l)-1 Added..................................................41015 1.7704-1 Added.....................................................62029 4 Added............................................................46530 4.954-0 Redesignated from 1.954-0T; heading, (a)(1) and (b) amended....................................................46530 4.954-1 Redesignated from 1.954-1T and heading amended.............46530 4.954-2 Redesignated from 1.954-2T and heading amended.............46530 18 Authority citation revised......................................37588 18.0 Revised................................................16576, 37588 18.1361-1 Removed..................................................37588 18.1366-5 Removed..................................................37588 18.1378-1 (b)(2)(i) and (ii) amended; (b)(3), (c) and (e) removed 37589 20.2056-0 Amended..................................................43538 20.2056(d)-1 Redesignated as 20.2056(d)-2; new 20.2056(d)-1 added 43538 20.2056(d)-2 Redesignated as 20.2056(d)-3; new 20.2056(d)-2 redesignated from 20.2056(d)-1.............................43538 20.2056(d)-3 Redesignated from 20.2056(d)-2........................43538 20.2056A-0 Added...................................................43538 20.2056A-1 Added...................................................43539 20.2056A-2 Added...................................................43540 20.2056A-2T Added (temporary)......................................43557 20.2056A-3 Added...................................................43540 20.2056A-4 Added...................................................43541 20.2056A-5 Added...................................................43546 20.2056A-6 Added...................................................43547 20.2056A-7 Added...................................................43549 20.2056A-8 Added...................................................43549 20.2056A-9 Added...................................................43550 20.2056A-10 Added..................................................43550 20.2056A-11 Added..................................................43551 20.2056A-12 Added..................................................43551 20.2056A-13 Added..................................................43551 20.2101-1 Revised..................................................43551 20.2102-1 (c) added................................................43552 20.2106-1 (a)(3) revised; (b) amended; (c) removed.................43552 20.2106-2 (c) removed..............................................43552 [[Page 576]] 20.7520-3 (b) revised; (c) amended.................................63916 25 Authority citation revised......................................43552 25.2503-2 (a) amended; (f) added...................................43552 25.2522(c)-3 (c)(2)(i), (vi)(a), (vii)(a), (d)(2) introductory text and (iv) Examples 1 through 4 amended.................63919 25.2523(a)-1 (e) corrected.........................................16382 25.2523(i)-1 Added.................................................43552 25.2523(i)-2 Added.................................................43553 25.2523(i)-3 Added.................................................43554 25.2702-1 (c)(8) added.............................................43554 25.2702-3 (b)(1)(i) and (c)(1)(i) amended..........................66090 25.7520-3 (b) revised; (c) amended.................................63919 26 Revised.........................................................66903 31 Authority citation amended.................53510, 65238, 66112, 66141 31.3402(p)-1 (a) amended...........................................49215 31.3402(r)-1 Added.................................................65238 31.3402(r)-1T Removed..............................................65238 31.3405(c)-1 Added.................................................49215 31.3405(c)-1T Removed..............................................49218 31.3406-0 Revised..................................................66112 31.3406(a)-1 Added.................................................66114 31.3406(a)-2 Added.................................................66114 31.3406(a)-3 Added.................................................66114 31.3406(a)-4 Added.................................................66115 31.3406(c)-1 Added.................................................66119 31.3406(d)-1 Added.................................................66123 31.3406(d)-2 Added.................................................66125 31.3406(d)-3 Added.................................................66125 31.3406(d)-4 Added.................................................66125 31.3406(e)-1 Added.................................................66127 31.3406(f)-1 Added.................................................66127 31.3406(g)-1 Added.................................................66128 31.3406(g)-2 Added.................................................66128 31.3406(g)-3 Added.................................................66129 31.3406(h)-1 Added.................................................66130 31.3406(h)-2 Added.................................................66130 31.3406(h)-3 Added.................................................66131 31.3406(i)-1 Added.................................................66133 31.3406(b)(2)-1 Added..............................................66115 31.3406(b)(2)-2 Added..............................................66115 31.3406(b)(2)-3 Added..............................................66116 31.3406(b)(2)-4 Added..............................................66117 31.3406(b)(2)-5 Added..............................................66117 31.3406(b)(3)-1 Added..............................................66117 31.3406(b)(3)-2 Added..............................................66118 31.3406(b)(3)-3 Added..............................................66119 31.3406(b)(3)-4 Added..............................................66119 31.3406(b)(4)-1 Added..............................................66119 31.3505-1 (b)(1), (2) Examples 1 and 2, (d)(1) and (2)(iii) amended; (d)(3) and (g) added..............................39110 31.6011(a)-4 (b) revised...........................................53510 31.6011(a)-4T Added................................................53511 31.6011(a)-5 (a)(1) amended; authority citation removed............66133 31.6011(a)-6 (a)(1) amended........................................66133 31.6051-1 (d)(1) redesignated as (d)(1)(i); new (d)(1)(ii) added; (d)(2) revised; eff. 1-1-97................................66141 31.6051-2 (c) amended; eff. 1-1-97.................................66141 31.6051-4 Added....................................................66133 31.6071(a)-1 (a)(3)(i) removed; (a)(3)(ii) redesignated as (a)(3)(i); new (a)(3)(ii) added; eff. 1-1-97...............66141 31.6081(a)-1 (a)(3) revised; eff. 1-1-97...........................66142 31.6413(a)-3 Added.................................................66133 35a Authority citation amended.....................................66134 35a.3406-2 Removed.................................................66134 35a.9999-0T Added..................................................66134 40 Technical correction............................................54803 40.6302(c)-0 Removed...............................................40081 40.6302(c)-1 (e)(4) added..........................................40081 40.6302(c)-5T Added................................................44759 48 Authority citation amended......................................40081 48.4041-8 (f)(1) introductory text and (i) revised; (f)(1)(ii) redesignated as (f)(1)(iii); new (f)(1)(ii) added; (f)(2) amended....................................................40081 48.4041-21 Revised.................................................40082 (c)(4) corrected...............................................50245 48.4081-0 Removed..................................................40082 48.4081-3 (b)(1) revised...........................................40082 48.4081-6 Revised..................................................40082 48.4081-7 Heading, (b)(4), (c)(1), (3), (d) and (g) revised; (a), (b), (c)(2), (4)(i)(A), (B), (ii)(A), (B), (iii), (iv)(A), (B) and (f) Example 1 amended; (c)(5) removed..............40085 48.4101-3 Added....................................................40086 52 Authority citation amended......................................52849 52.4681-0 Removed..................................................52849 52.4681-1 (a)(3)(ii), (c)(7)(iii)(A) and (d)(3) revised............52849 52.4682-1 (a), (b)(2)(ii) introductory text, (f) and (g) revised; (b)(2)(iv), (v), (h) and (j) added.........................52849 [[Page 577]] 52.4682-2 (a)(1)(iii), (iv), (b)(3), (4), (d)(4) and (5) added; (a)(2), (b)(1)(i) and (2)(i) amended; (d) heading and (1)(i) revised.............................................52850 52.4682-4 (b)(2) introductory text removed; (b)(2)(i)(B)(1) and (d)(1)(i) amended; (e)(5) redesignated as (e)(6); (b)(2)(vi), (vii), (viii), (d)(4) and new (e)(5) added; (d)(1)(iv)(A)(1), (e)(4)(i) and new (6) Example 5 revised 52852 52.4682-5 Added....................................................52853 53.4941(d)-2 (f)(1) amended; (f)(3) revised; (f)(4) redesignated as (f)(9); new (f)(4) through (8) added....................65568 53.4955-1 Added....................................................62210 53.4963-1 (a), (b) and (c) amended.................................62212 53.6011-1 (b) amended..............................................62212 53.6071-1 (e) added................................................62212 53.6091-1 Heading revised; (d) added...............................62212 300 Added...........................................................8299 301 Authority citation amended...................35, 37589, 40087, 66105 301.6011-2 (c)(4)(i) revised; eff. 1-1-97..........................66142 301.6061-1T Added (temporary)......................................37589 301.6109-1 (a)(2) revised..........................................66090 (a)(1) and (h) amended.........................................66134 301.6109-2 (c) through (g) revised; (h) added......................51725 301.6211-1 (b) amended.............................................62212 301.6212-1 (c) amended.............................................62212 301.6213-1 (a)(2) and (e) amended..................................62212 301.6311-1 (a)(1)(i) amended; (a)(2) and (b) revised; (a)(3) removed; (d) added.........................................20899 301.6343-1 Revised....................................................35 301.6343-2 Added......................................................37 301.6852-1 Added...................................................62212 301.6861-1 (g) amended.............................................62212 301.6863-1 (a)(1), (3), (4) and (b) amended........................62213 301.6863-2 (a) introductory text amended...........................62213 301.6867-1 Added...................................................39653 301.6867-1T Removed................................................39654 301.7409-1 Added...................................................62213 301.7422-1 (a) introductory text, (c) introductory text and (d) amended....................................................62213 301.7425-4 (b)(3)(ii) amended......................................28720 301.7507-1 (b)(4) added............................................66105 301.7507-9 (d) amended.............................................66105 301.7514-1 (a)(2) through (7) redesignated as (a)(3) through (8); new (a)(2) added...........................................54945 301.7611-1 Amended.................................................62213 301.7701-3 (e) added...............................................65566 301.7701(i)-0 Added................................................40088 301.7701(i)-1 Added................................................40088 (c)(4)(ii) and (g)(3) Example 5 corrected......................49754 301.7701(i)-2 Added................................................40091 301.7701(i)-3 Added................................................40092 301.7701(i)-4 Added................................................40092 301.9100-7T (a)(1) table and (4)(i) table amended; (a)(4)(iii) revised....................................................66926 602 Technical correction...........................................66083 602.101 (c) table amended (OMB numbers)............................2509, 18744, 20899, 36710, 36998, 37589, 40086, 41016, 43554, 43563, 46530, 49218, 49221, 52856, 53128, 53511, 64324, 65547, 65566, 66085, 66091, 66105, 66134, 66139, 66746, 66926 1996 26 CFR 61 FR Page Chapter I 1 Authority citation amended..........................................7, 267, 519, 4879, 10449, 11549, 17573, 18676, 19189, 27259, 30138, 33314, 33322, 33336, 42169, 60545, 65322, 65951, 66213, 67455, 67719, 67938, 68151, 69029 Technical correction.....................................7991, 11550 Authority citation corrected.....................39072, 40993, 47821 Authority citation removed......................................9329 1.25-3 Added.......................................................66214 1.25-3T (g)(1)(iii) and (p) removed................................66215 1.32-1 Removed........................................................51 1.45B-1T Removed...................................................67213 1.62-2 (h)(1) amended..............................................27005 1.103-12 Removed.....................................................515 1.108(c)-1 Added...................................................65322 1.108(c)-1T Removed................................................65322 1.110-1 Removed......................................................515 1.114-1 Removed......................................................515 1.115-1 Removed......................................................515 1.116-1 Removed......................................................515 1.116-2 Removed......................................................515 1.132-5 (s) and (t) added..........................................27006 [[Page 578]] 1.162-27 (c)(3)(ii)(A), (e)(4)(i) and (5) corrected..................435 1.163-7 (a) amended................................................30138 1.163(d)-1 Added...................................................65322 1.163(d)-1T Removed................................................65322 1.166-3T Added.....................................................32654 1.168(h)-1 Added...................................................18676 1.168(i)-2 Added...................................................18677 1.170A-1 (h) and (i) redesignated as (j) and (k); new (h) added; new (k) revised............................................65951 1.170A-13 (f) revised..............................................65952 1.263A-7T Corrected................................................13762 1.267(f)-1 (k) amended..............................................1044 1.274-1 Amended....................................................27006 1.274-2 Heading, (f)(2)(i) heading and (iii) revised; (c)(6) amended; (g) added.........................................27006 1.351-1 (a)(3) added...............................................19189 (c)(6) redesignated as (c)(7); new (c)(6) added................19545 1.358-6 (c)(4) Example 2 corrected.................................11547 1.367(a)-3 Added...................................................68637 1.367(a)-3T (a), (c) and (d) revised...............................68641 1.367(a)-7T Removed..................................................515 1.367(e)-0 Removed.................................................42169 1.367(e)-0T Added..................................................42169 1.367(e)-1 Removed.................................................42169 1.367(e)-1T Added..................................................42169 1.382-1 Amended....................................................33314 1.382-2 (a)(1)(iv) added; (f)(18)(i) redesignated as (a)(3)(i); (a)(1)(iii) and new (3)(i) amended.........................33315 1.382-2T (e)(2)(iv) Example 1, 2, (f)(4), (5), (18)(i) and (h)(2)(i)(A) amended; (f)(1) redesignated as (f)(1)(i); new (f)(1)(i) heading, (ii) and (iii) added................33315 1.382-5T Added.....................................................33316 1.382-8T Added.....................................................33316 1.383-1A Undesignated center heading and section removed.............515 1.383-2A Removed.....................................................515 1.383-3A Removed......................................................51 1.401(a)-4 Technical correction....................................14247 1.401(f)-1 (d)(1) corrected........................................11307 1.408-2 (e)(1), (5)(ii)(A), (D) introductory text, Example, (viii), (6)(i)(A), (iv) and (7)(v)(B) corrected............11307 1.446-4 (e)(9) added.................................................519 (a)(2)(ii) and (iii) redesignated as (a)(2)(iii) and (iv); new (a)(2)(ii) added; (e)(4) amended...................................30138 1.469-1 (h)(2) amended.............................................33322 1.469-5T (d)(A) and (B) redesignated as (d)(1) and (2).............14247 1.475-0 Added......................................................67719 1.475(a)-3 Added...................................................67720 1.475(b)-1 Added...................................................67720 1.475(b)-1T Removed................................................67719 1.475(b)-2 Added...................................................67722 1.475(b)-2T Removed................................................67719 1.475(b)-4 Added...................................................67722 1.475(c)-1 Added...................................................67723 1.475(c)-1T Removed................................................67719 1.475(c)-2 Added...................................................67725 1.475(c)-2T Removed................................................67719 1.475(d)-1 Added...................................................67725 1.475(d)-1T Removed................................................67719 1.475(e)-1 Added...................................................67725 1.475(e)-1T Removed................................................67719 1.482-0 Corrected....................................................715 Amended........................................................21956 1.482-7 (c)(2) and (3) removed; (c)(4), (5), (j)(2) introductory text and (i) through (v) redesignated as (c)(2), (3) and (j)(2)(i) introductory text and (A) through (E); (c)(1)(i), new (2)(ii) and (f)(3)(iii)(E) Example 8 revised; (c)(1)(iv), new (j)(2)(i) heading and (ii) added; (f)(3)(ii) and new (j)(2)(i) amended.......................21956 Corrected......................................................33656 1.483-2T Removed...................................................30138 1.483-4 Added......................................................30138 1.581-1 Revised....................................................66588 1.581-2 (a) removed; (b) and (c) redesignated as (a) and (b); new (a) amended................................................66588 1.584-2 (b)(1) removed; (b)(2) designated as (b)...................19546 1.584-4 (a)(1) and (2) removed; (a) amended; (e) added.............19546 (a) corrected..................................................39072 1.597-2 (d)(4)(iv) corrected........................................1213 (c)(5) amended.................................................33322 1.597-4 (g)(3) amended......................................33322, 33323 1.671-4 (a) amended................................................19191 1.677(a)-1 (d) amended.............................................19191 1.721-1 (c) added..................................................19189 1.731-2 Added......................................................67938 1.737-3 (e) corrected...............................................7214 1.761-1 (a) revised................................................66588 1.804-1 Removed......................................................516 [[Page 579]] 1.804-2 Removed......................................................516 1.805-1 Removed......................................................516 1.805-2 Removed......................................................516 1.805-3 Removed......................................................516 1.805-4 Removed......................................................516 1.805-5 Removed......................................................516 1.805-6 Removed......................................................516 1.805-7 Removed......................................................516 1.805-8 Removed......................................................516 1.820-1 Removed......................................................516 1.820-2 Removed......................................................516 1.820-3 Removed......................................................516 1.824-1 Removed......................................................516 1.824-2 Removed......................................................516 1.824-3 Removed......................................................516 1.861-9T (e)(7)(i) and (ii) heading removed; (e)(7)(ii) redesignated as (e)(7); eff. 6-6-96.........................9329 1.863-0 Added......................................................60545 1.863-1 (a), (b) and (c) revised; (e) added........................60545 (e) correctly revised..........................................65323 1.863-2 Revised....................................................60546 (c) corrected..................................................65323 1.863-3 Redesignated as 1.863-3A...................................60545 Added..........................................................60547 (h) correctly revised..........................................65323 1.863-3A--1.863-3AT Undesignated center heading added..............60545 1.863-3A Redesignated from 1.863-3.................................60545 1.863-3AT Redesignated from 1.863-3T...............................60545 1.863-3T Redesignated as 1.863-3AT.................................60545 1.863-4 Heading and (a) revised....................................60550 1.863-5 Removed....................................................60550 1.864-4 (c)(2)(iii) and (iv) redesignated as (c)(2)(iv) and (v); (c)(2)(ii) and new (v) introductory text revised; new (c)(2)(iii) and (7) added; new (c)(2)(v) Examples 2, 3 and 4 removed; new (c)(2)(v) Example 5 redesignated as (c)(2)(v) Example 2; (c)(2)(i), new (v) Example 2 and (6)(i) amended; eff. 6-6-96.................................9337 1.871-12 (d) heading and introductory text revised; (d) Example 1 removed; (d) Example 2 redesignated as (d) Example; eff. 6-6-96......................................................9338 1.882-0 Added; eff. 6-6-96..........................................9329 Corrected......................................................15891 1.882-5 Revised; eff. 6-6-96........................................9329 (a)(6), (8) Example 1, (b)(3), (c)(2)(i) and (d)(6) corrected 15891 1.884-0 Amended; eff. 6-6-96........................................9338 1.884-1 (c)(2), (d)(2)(xi) Examples 2, 3, 4, (6)(v) and (e)(2) redesignated as (c)(2)(i), (d)(2)(xi) Examples 3, 4, and 5, (6)(vi) and (e)(2)(i); new (c)(2)(i) heading, new (ii), new (d)(2)(xi)Example 2, (4), new (6)(v), new (e)(2) heading, (ii) and (i)(4) added; (d)(3), (5)(iii) and (e)(3)(ii) revised; (d)(6)(iii), new (e)(2)(i), (5) Examples 1 and 2 amended; eff. 6-6-96.......................9338 (e)(5) Example 1 corrected.....................................14247 1.884-2 Added; eff. 6-6-96..........................................9341 1.884-2T (a)(2)(ii) and (c)(2)(iii) revised; (a)(5) redesignated as (a)(6); new (a)(5) added; eff. 6-6-96....................9341 1.884-4 (a)(2)(iii) revised; (b)(1), (2) and (4) removed; (e) redesignated as (e)(1); (a)(1), (2)(i)(A), (4) Examples 1, 2, (b)(3)(i), (ii) introductory text, (iii) heading, introductory text, (5)(i), (ii) Example, (6) heading, (i), (ii), (iv) Example 1, (c)(1)(iv) Examples 1, 2, (2)(i), (4) Example and new (e)(1) amended; new (e)(1) heading and (2) added; eff. 6-6-96......................................9341 Corrected......................................................12135 1.884-5 (e)(4)(ii) and (g) revised; eff. 6-6-96.....................9343 (e)(4)(ii) corrected...........................................14248 1.897-1 (f)(1)(iii) amended; (f)(2)(i) revised; eff. 6-6-96.........9343 (f)(1)(iii) corrected..........................................14248 1.904(f)-3 (a) and (b) amended.....................................33323 1.907-0 Introductory text revised; amended...........................516 1.907(a)-0A Undesignated center heading and section removed..........516 1.907(a)-1A Removed..................................................516 1.907(b)-1A Removed..................................................516 1.907(b)-2A Removed..................................................516 1.907(c)-1A Removed..................................................516 1.907(c)-2A Removed..................................................516 1.907(c)-3A Removed..................................................516 1.907(d)-1A Removed..................................................516 1.907(e)-1 Removed...................................................516 1.907(e)-1A Removed..................................................516 1.907(f)-1A Removed....................................................5 [[Page 580]] 1.936-6 (b)(1) amended.............................................21367 (b)(1) corrected...............................................39072 1.995-7 Removed.......................................................51 1.1001-1 (g) revised...............................................30139 1.1001-3 Added.....................................................32930 (g) Example 5 corrected........................................47822 1.1001-4T Added....................................................32654 1.1012-1 (g) revised...............................................30139 1.1044(a)-1 Added..................................................65322 1.1044(a)-1T Removed...............................................65322 1.1221-2 (d), (e)(5), (f)(3), (g)(4), (5) and (6) added..............519 (d)(2)(iv) corrected...........................................11547 1.1254-0 Amended...................................................53063 1.1254-2 (d)(1)(ii) revised........................................53063 1.1254-3 (b)(1)(i), (ii), (d)(1)(i) and (ii) revised...............53063 1.1254-4 Added.....................................................53063 1.1254-6 Amended...................................................53066 1.1271-0 (b) amended...............................................30139 1.1272-1 (b)(2)(ii), (c) and (d) revised; (f)(2) and (j) Examples 5 and 7 amended............................................30140 1.1273-1 (a) amended; (c)(1)(ii) and (f) Example 4 revised.........30141 1.1274-2 (e) amended; (g) revised; (j) added.......................30141 1.1275-2 (g), (h) and (j) added....................................30142 1.1275-2T Removed..................................................30143 1.1275-3 (b)(1)(i) revised.........................................30143 1.1275-4 Added.....................................................30143 1.1275-5 (a)(1), (b)(2), (c)(1), (5), (d) introductory text, Examples 4 through 9, (e)(2) and (3)(v) introductory text revised; (a)(3)(i) introductory text, (ii), (c)(3)(ii) and (e)(3)(v) Example 3 amended; (a)(5), (6) and (d) Example 10 added...................................................30153 1.1275-6 Added.....................................................30155 1.1291-0 Added.....................................................68151 1.1291-0T Introductory text and table amended......................68151 1.1291-9 Added.....................................................68151 1.1291-9T Removed..................................................68153 1.1291-10 Added....................................................68153 1.1291-10T Removed.................................................68154 1.1301-0 Undesignated center heading and section removed.............516 1.1301-1 Removed.....................................................516 1.1302-1 Removed.....................................................516 1.1302-2 Removed.....................................................516 1.1302-3 Removed.....................................................516 1.1303-1 Removed.....................................................516 1.1304-1 Removed.....................................................516 1.1304-2 Removed.....................................................516 1.1304-3 Removed.....................................................516 1.1304-4 Removed.....................................................516 1.1304-5 Removed.....................................................516 1.1304-6 Removed.....................................................516 1.1341-1 (f)(2)(i) amended.........................................33323 1.1361-1 (k)(1) corrected...........................................2869 1.1368-0 Amended...................................................67455 1.1368-1 (g) heading and (1) revised; (g)(2)(iv) added.............67455 1.1377-0 Added.....................................................67455 1.1377-1 Added.....................................................67456 1.1377-2 Added.....................................................67456 1.1377-3 Added.....................................................67458 1.1394-0 Added.....................................................27259 1.1394-1 Added.....................................................27259 1.1445-5 (c)(1)(iii)(B) table corrected.............................7157 1.1501-1 Removed...................................................33325 1.1502-0 Revised...................................................33325 1.1502-1 (b), (f)(1) and (2) introductory text revised; (f)(4) and (j) added..................................................33325 1.1502-2 (h) revised...............................................33326 1.1502-9 (a) and (f) Example 5 amended.............................33323 1.1502-11 (a)(2), (3), (4) and (b)(2)(iii) Examples 1, 2 and 3 amended....................................................33323 (c) redesignated from 1.1502-15(b); new (c) heading revised....33326 1.1502-12 (b) amended..............................................33323 1.1502-13 (f)(6) added.............................................10449 (g)(2)(i)(B) amended...........................................10450 (c)(7)(ii) Example 10, (g)(5) Example 4 and (h)(2) Examples 1 and 2 amended......................................................33323 1.1502-15 (a)(1) and (3) amended...................................33323 (b) redesignated as 1.1502-11(c); section redesignated as 1.1502-15A.........................................................33326 1.1502-15T Added...................................................33326 1.1502-18 (f)(1)(ii), (iii), (2)(i), (ii), (4) Example and (5) amended....................................................33323 1.1502-20 (a)(1), (c)(4) Example 7 and (g)(3) Examples 1 and 2 amended....................................................33323 1.1502-21 (b)(1), (2)(i) and (e)(1)(i) amended.....................33323 Redesignated as 1.1502-21A and amended.........................33328 1.1502-21T Added...................................................33328 1.1502-22 (a)(1)(ii), (3) and (b)(1) amended.......................33323 [[Page 581]] Redesignated as 1.1502-22A and amended.........................33333 1.1502-22T Added...................................................33333 1.1502-23 Amended..................................................33323 Redesignated as 1.1502-23A and amended.........................33334 1.1502-23T Added...................................................33334 1.1502-26 (a)(1)(ii) amended.......................................33323 1.1502-32 (b)(5) Example 2 amended.................................33323 1.1502-41 (a) and (b) amended......................................33323 Redesignated as 1.1502-41A and amended.........................33334 1.1502-42 (f)(4)(i)(A) and (j) Example 4...........................33324 1.1502-43 (b)(2)(iv) through (viii) amended........................33324 1.1502-44 (b)(2) and (3) amended...................................33324 1.1502-47 (h)(2)(i) through (iv), (vii) Example, (3)(iii), (iv), (v), (4)(i), (ii), (iii), (k)(5), (l)(3)(i), (m)(2)(ii), (3)(i), (vi)(A), (vii), (ix), (5) Example 4, (o)(2)(i), (ii) and (q) amended.......................................33324 1.1502-78 (a) amended..............................................33324 1.1502-79 (a)(1)(i) and (b)(1) amended.............................33324 (c)(1), (d)(1) and (e)(1) amended..............................33325 (a) and (b) redesignated as 1.1502-79A(a) and (b); new (a) and new (b) added......................................................33334 1.1502-80 (c) amended..............................................33325 1.1502-90T Added...................................................33336 1.1502-91T Added...................................................33337 1.1502-92T Added...................................................33341 1.1502-93T Added...................................................33351 1.1502-94T Added...................................................33352 1.1502-95T Added...................................................33355 1.1502-96T Added...................................................33362 1.1502-98T Added...................................................33364 1.1502-99T Added...................................................33364 1.1502-100 (c)(2) amended..........................................33325 1.1503-2 (d)(2)(i), (ii), (4) Examples 1 and 2, (g)(2)(vii)(B)(1), (2), (E), (G) Examples 1 and 2 and (h)(3) amended..........33325 1.1502-0A--1.1502-51A Undesignated center heading revised..........33325 1.1502-0A Removed..................................................33325 1.1502-1A Removed..................................................33325 1.1502-2A Removed..................................................33325 1.1502-3A Removed..................................................33325 1.1502-10A Removed.................................................33325 1.1502-11A Removed.................................................33325 1.1502-12A Removed.................................................33325 1.1502-13A Removed.................................................33325 1.1502-14A Removed.................................................33325 1.1502-15A Removed.................................................33325 Redesignated from 1.1502-15; heading revised; (b) added........33326 1.1502-16A Removed.................................................33325 1.1502-17A Removed.................................................33325 1.1502-18A Removed.................................................33325 1.1502-19A Removed.................................................33325 1.1502-21A Redesignated from 1.1502-21; heading revised; (d)(4), (e)(3) and (h) added.......................................33328 1.1502-22A Redesignated from 1.1502-22; heading revised; (d)(3) and (e) added..............................................33333 1.1502-23A Redesignated from 1.1502-23; heading revised; existing text redesignated as (a); (b) added........................33334 1.1502-30A Removed.................................................33325 1.1502-31A Removed.................................................33325 1.1502-32A Removed.................................................33325 1.1502-33A Removed.................................................33325 1.1502-34A Removed.................................................33325 1.1502-35A Removed.................................................33325 1.1502-36A Removed.................................................33325 1.1502-37A Removed.................................................33325 1.1502-38A Removed.................................................33325 1.1502-39A Removed.................................................33325 1.1502-40A Removed.................................................33325 1.1502-41A Removed.................................................33325 Redesignated from 1.1502-41; heading revised; (c) added........33334 1.1502-42A Removed.................................................33325 1.1502-43A Removed.................................................33325 1.1502-44A Removed.................................................33325 1.1502-45A Removed.................................................33325 1.1502-46A Removed.................................................33325 1.1502-47A Removed.................................................33325 1.1502-48A Removed.................................................33325 1.1502-49A Removed.................................................33325 1.1502-50A Removed.................................................33325 1.1502-51A Removed.................................................33325 1.1502-79A Added; (a) and (b) redesignated from 1.1502-79A(a) and (b)........................................................33334 1.1503-2A (f)(1)(i) introductory text, (C), (2)(i), (ii) and (4) Example 2 amended..........................................33325 1.1552-1 (a)(3)(i) and (b)(1) amended..............................33325 1.6038B-1T (b)(2)(i) amended; (e) added............................42177 1.6045-1 (q) amended...............................................53060 1.6045-1T Added....................................................53060 [[Page 582]] 1.6045-2 (i) amended...............................................53060 1.6045-2T Removed..................................................46720 Added..........................................................53060 1.6049-4 (b)(1), (2) introductory text, (3), (4) amended; (b)(5) added; authority citation removed..........................17573 1.6049-5 (b)(1) introductory text revised; (c) amended; authority citation removed...........................................17573 1.6049-6 (a) corrected.............................................11307 (e)(4) redesignated as (e)(5); new (e)(4) added................17574 (e)(4) corrected...............................................40993 1.6049-8 Added.....................................................17574 1.6050I-0 Added........................................................7 1.6050I-0T Removed.....................................................7 1.6050I-2 Added........................................................7 1.6050I-2T Removed.....................................................7 1.6050P-0 Added; eff. 12-22-96.......................................268 1.6050P-0T Removed; eff. 12-22-96....................................271 1.6050P-1 Added; eff. 12-22-96.......................................268 1.6050P-1T Removed; eff. 12-22-96....................................271 1.6081-2 Added.....................................................69029 1.6081-2T Removed..................................................69029 1.6081-3T Removed..................................................69029 1.6081-4 (a) revised.................................................261 1.6081-4 (a) and (c) revised; (d) and (e) added....................69030 1.6081-4T Added......................................................261 1.6081-4T Removed..................................................69030 1.6081-6 Added.....................................................69030 1.6081-7 Added.....................................................69030 1.6115-1 Added.....................................................65954 1.6302-4T Added....................................................11549 1.6655(e)-1 Added..................................................65322 1.6655(e)-1T Removed...............................................65322 1.6662-0 Amended....................................................4879 Corrected......................................................14248 1.6662-5T Revised...................................................4879 (e)(4)(iii) corrected..........................................14248 1.6662-6 Added......................................................4880 (d)(2)(iii)(A), (C), and (e) corrected.........................14248 1.6662-6T Removed...................................................4885 1.6662-5T (e)(4)(iii) corrected....................................14248 1.6662-6 (d)(2)(iii)(A), (D) and (e) Example corrected.............14248 1.6664-0 Introductory text amended..................................4885 1.6664-4T Revised....................................................488 1.6695-1 (b)(1) amended............................................65320 1.6695-1T Removed..................................................65320 18.1377-1 Removed..................................................67458 20 Technical correction.............................................7991 20.2035-1 Removed....................................................516 20.2056A-0 Amended.................................................60553 20.2056A-2 (d) added...............................................60553 20.2056A-2T Removed................................................60559 23 Removed...........................................................516 24 Removed...........................................................516 25 Technical correction.............................................7991 25.2517-1 Removed....................................................516 26.2601-1 (b)(1)(v)(D) Examples 2, 4, 5, (4)(i) and (c) corrected; (b)(3)(iii) introductory text, (A) introductory text, (1), (2), (B) and (C) correctly designated as (b)(3)(iii)(A) introductory text, (1) introductory text, (i), (ii), (2) and (3); new (b)(3)(iii)(A)(3) correctly revised; (b)(3)(iii)(B) correctly added.............................29653 (b)(3)(iii)(B) amended.........................................43656 26.2612-1 (a)(2)(ii) and (b)(1)(i) corrected.......................29653 26.2632-1 (d)(1) corrected.........................................29654 26.2642-2 (b)(3)(ii)(B) corrected..................................29654 26.2642-4 (a)(3) and (b) Example 5 corrected.......................29654 26.2642-5 (b)(1) amended...........................................43656 26.2652-1 (a)(2) and (6) Examples 1 and 5 corrected................29654 26.2654-1 (a)(1)(ii)(A), (5) Examples 6, 8, (b)(1)(ii)(A) and (C)(1) corrected...........................................29654 (a)(1)(ii)(B) revised..........................................43656 26.2662-1 (c)(2)(vi) Example 1 corrected...........................29654 26.2663-2 (c)(2), (d) Example 3 and (e) corrected..................29654 27 Removed...........................................................516 31 Technical correction................................7214, 9639, 40993 Authority citation amended.....................................27008 31.3406(d)-4 (a)(3) and (b)(1)(iii) corrected......................11307 (a)(4)(i), (b)(2)-2 (d), (h)-1 (d), (e) and (f), (h)-2 (b)(2)(i) corrected; (d)(1) correctly designated...................12135 (g)-1 (d) added................................................17574 31.6011(a)-4 (b) amended; (a)-4T removed...........................27008 31.6302-1T (h)(1)(ii)(A) redesignated as (h)(1)(ii)(A)(1); new (h)(1)(ii)(A)(1) amended; (h)(1)(ii)(A)(2) added; (h)(2), (3), (7) and (8) revised...................................11549 [[Page 583]] 33 Removed...........................................................516 35a Authority citation corrected...................................11308 35a.3406-2 Reinstated; (l) correctly added.........................11308 38 Removed...........................................................516 40 Authority citation amended......................................10452 40.6011(a)-1 (b) existing text redesignated as (b)(1); new (b)(1) heading and (2) added......................................10452 (c) amended; (d) removed.......................................58005 40.6011(a)-2 (b)(2) amended........................................58005 40.6011(a)-3T Removed..............................................10453 40.6302(c)-1 (b)(1)(ii), (5)(ii), (6)(iii), (c)(2)(iv), (3)(iii) and (g) removed; (b)(1)(iii), (5)(iii), (c)(3)(iv), (e) and (f) redesignated as (b)(1)(ii), (5)(ii), (c)(3)(iii), (f) and (g); (a), (b)(1)(i), new (5)(ii), (6)(ii), (c)(2)(i)(A), (iii)(B) and new (f)(3)(ii) amended; new (e) added......................................................58005 40.6302(c)-2 (b)(2)(i)(A) and (ii)(B) amended; (c) revised.........58005 40.6302(c)-3 (f) and (g) redesignated as (g) and (h); (b)(1)(ii), (3) and new (h) amended; new (f) added.....................58006 40.6302(c)-4 (d) redesignated as (e); (a), (b)(1) and new (e) amended; new (d) added.....................................58007 40.6302(c)-5T Removed..............................................58007 40.9999-1 Examples 1 and 3 amended.................................58007 42 Removed.........................................................10453 48 Authority citation amended...............................10453, 66216 48.0-1 Amended.....................................................10453 48.4041-0 Added....................................................10453 48.4041-0T Removed.................................................10453 48.4041-1 Removed..................................................10453 48.4041-2 Removed..................................................10453 48.4041-2T Removed.................................................10453 48.4041-15 Transfered to Subpart F.................................10453 48.4041-16 Transfered to Subpart F.................................10453 48.4041-17 Transfered to Subpart F.................................10453 48.4041-18 Transfered to Subpart F.................................10453 48.4041-19 Transfered to Subpart F.................................10453 48.4041-20 Transfered to Subpart F.................................10453 48.4041-21 Transfered to Subpart F; (c)(1) amended.................10453 48.4042-1 Heading revised..........................................10453 (b) and (e) revised; (f)(1) amended; (g)(25) and (26) redesignated as (g)(26) and (27); new (g)(27) added................10453 48.4061(a)-1--48.4102-1 (Subpart H) Heading revised................10453 48.4064-1 (e)(2) amended...........................................10453 48.4081-0 Undesignated center heading revised......................10453 48.4081-1 Revised..................................................10453 48.4081-2 Revised..................................................10455 48.4081-3 Revised..................................................10455 48.4081-4 Heading and (c)(3) revised; (a), (b)(1)(i), (ii), (2)(i), (c)(1), (2), (d), (e)(2), (3) and (f) amended; (c)(4) removed.............................................10457 48.4081-5 Heading revised; (a), (b)(1) introductory text, (2), (3) and (c) amended............................................10457 48.4081-6 Heading revised..........................................10457 48.4081-7 (c)(2) and (4)(i)(A) amended.............................10457 48.4081-8 Revised..................................................10457 48.4081-10T Removed................................................10457 48.4081-11T Removed................................................10457 48.4081-12T Removed................................................10457 48.4082-1 Revised..................................................10457 48.4082-2 Added....................................................10457 (a) amended....................................................58007 48.4082-2T Removed.................................................10457 48.4082-3 Added....................................................10458 48.4082-3T Removed.................................................10457 48.4082-4 Added....................................................10458 48.4082-4T Removed.................................................10457 48.4082-5T Added...................................................66216 48.4083 Removed....................................................10457 48.4083-1 Added....................................................10458 (b)(1) introductory text and (d)(1) amended....................58007 48.4101-1--48.4102-1 Undesignated center heading removed...........10459 48.4101-1 Revised..................................................10459 (f)(3)(ii)(D) corrected........................................28053 48.4101-2 Revised..................................................10462 48.4101-2T Removed.................................................10462 48.4101-3 Removed..................................................10462 48.4101-3T Removed.................................................10462 48.4101-4T Removed.................................................10462 48.4102-1 (a) revised; (b)(1) and (2) amended......................10462 48.4221 Removed....................................................10462 [[Page 584]] 48.4221-1 (a) and (b)(2)(v) revised; (b)(2)(iv) amended; (b)(2)(vi) through (xii) and (3) removed; (b)(4) and (5) redesignated as (b)(3) and (4).............................10462 48.4221-2 (a)(1) amended; (a)(2) removed; (a)(3) redesignated as (a)(2); (b) revised........................................10463 48.4221-5 (c)(1) and (d) amended...................................10463 48.4221-8 Removed; new 48.4221-8 redesignated from 48.4221-11......10463 48.4221-9 Removed..................................................10463 48.4221-10 Removed.................................................10463 48.4221-11 Redesignated as 48.4221-8...............................10463 48.4221-12 Removed.................................................10463 48.4222(a)-1 (a) and (b) revised...................................10463 48.4222(b)-1 (a) revised...........................................10463 48.4222(d)-1 (a), (b), (c), (e) and (f) removed; (d) and (g) redesignated as (a) and (b)................................10463 48.6206-1 Removed..................................................10463 48.6416(g)-1 Removed...............................................10463 48.6416(b)(2)-2 (g) through (k) removed............................10463 48.6421-3 (d)(2) amended...........................................10463 48.6424-0 Removed..................................................10463 48.6424-1 Removed..................................................10463 48.6424-2 Removed..................................................10463 48.6424-3 Removed..................................................10463 48.6424-4 Removed..................................................10463 48.6424-5 Removed..................................................10463 48.6424-6 Removed..................................................10463 48.6427-3 (d)(2) amended...........................................10464 48.6427-7 (g)(4) amended...........................................10464 Removed........................................................58007 48.6427-8 Added....................................................10464 48.6427-8T Removed.................................................10465 48.6427-9 Added....................................................10464 48.6427-9T Removed.................................................10465 48.6675-1 Removed..................................................10465 48.6714-1 Added.....................................................1046 48.6714-1 Redesignated as 48.6715-1................................58007 48.6715-1 Redesignated from 48.6714-1; (a) introductory text amended....................................................58007 48.6715-2T Added...................................................66216 49.4291-1 (Subpart F) Added........................................58007 301 Technical correction............................................7214 Authority citation amended.........26790, 33367, 65320, 66220, 67459 301.6011-2T Added..................................................53060 301.6061-1 Revised.................................................65320 301.6061-1T Removed................................................65320 301.6103(l)(14)-1 Redesignated from 301.6103(l)(14)-1T; heading amended....................................................66220 301.6103(l)(14)-1T Redesignated as 301.6103(l)(14)-1...............66220 301.6103(n)-1 (a) introductory text, (2), concluding text, (d) introductory text, (2), (e)(1) and (2) amended; (e)(3) added; authority citation removed..........................66218 301.6109-1 (a)(1), (b), (c), (d)(2), (f), (g) and (h) revised; (d)(3) and (4) added.......................................26790 (d)(3)(iv)(A)(1) correctly revised; (h)(1) corrected...........33657 (b)(2)(iii) and (iv) amended; (d)(2) redesignated as (d)(2)(i); (b)(2)(v), new (d)(2)(i) heading and (ii) added.........66588 301.6109-2 (f)(2) corrected.........................................1035 301.6156-1 Removed.................................................58008 301.6206-1 Removed.................................................58008 301.6231(a)(7)-1 Redesignated as 301.6231(a)(7)-1T.................37683 Added..........................................................67459 301.6231(a)(7)-1T Redesignated from 301.6231(a)(7)-1...............37683 Removed........................................................67459 301.6311-1 Corrected...............................................13763 301.6321(a)(7)-2 Added.............................................67462 301.6335-1 (c)(3) revised; (c)(4) through (9) redesignated as (c)(5) through (10); new (c)(4) added......................66217 301.6402-7 (g)(2)(iii), (3) Example 2 and (h)(1)(ii) Example amended....................................................33325 301.6415-1 Removed.................................................58008 301.6416-1 Removed.................................................58008 301.6417-1 Removed.................................................58008 301.6418-1 Removed.................................................58008 301.6419-1 Removed.................................................58008 301.6420-1 Removed.................................................58008 301.6421-1 Removed.................................................58008 301.6423-1 Removed.................................................58008 301.6651-1 (c)(3) revised.....................................262, 69031 301.6651-1T Added....................................................262 Removed........................................................69031 301.6675-1 Removed.................................................58008 301.6676-1 Removed...................................................516 301.6905-1 Undesignated center heading revised.....................58008 301.7001-1 Undesignated center heading removed.....................58008 [[Page 585]] 301.7011-1 Undesignated center heading and section removed.........58008 301.7232-1 Removed.................................................58008 301.7328-1 Removed.................................................58008 301.7424-1 Removed...................................................517 301.7503-1 (a) amended; (b) revised; (c) removed...................42179 301.7701-1 Revised.................................................66588 301.7701-2 Revised.................................................66589 301.7701-3 Revised.................................................66590 301.7701-4 (e) added...............................................19191 (b), (c)(1), (2) Examples 1 and 3 amended; (f) added...........66592 301.7701-6 Revised.................................................66593 301.7701-7 Removed.................................................66593 301.9100-1T Added..................................................33367 301.9100-2T Added..................................................33368 301.9100-3T Added..................................................33368 601.101 (b) amended; (c) removed...................................58008 601.102 (b)(2)(i) and (ii) revised; (b)(2)(iii), (iv) and (c) removed....................................................58008 601.104 (a)(4) and (5) removed; (c)(4) amended.....................58008 601.201 (a)(2) amended.............................................58008 601.202 (c)(1) amended.............................................58008 601.203 (a)(1) amended.............................................58008 601.301--601.328 (Subpart C) Removed...............................58008 601.401--601.405 (Subpart D) Heading revised.......................58008 601.402 Removed....................................................58008 601.403 Removed....................................................58008 601.404 Removed....................................................58008 601.405 Removed....................................................58008 601.9000 (Subpart J) Removed.......................................58008 602 Technical correction.............................11550, 14248, 40993 602.101 (c) table amended (OMB numbers)...............................8, 262, 517, 522, 4885, 10466, 17574, 19192, 26792, 27008, 30159, 33321, 33335, 33365, 33370, 42178, 46720, 53066, 58008, 60550, 60559, 65323, 65955, 66593, 67458, 67462, 67726, 68154, 68641, 69031 (c) table amended (OMB numbers); eff. 6-6-96....................9343 (c) table amended (OMB numbers); eff. 12-22-96...................271 (c) table corrected (OMB number).........................1213, 14248 1997 26 CFR 62 FR Page Chapter I 1 Authority citation amended.........................................18, 617, 927, 2282, 3459, 3793, 13990, 25506, 37492, 38028, 41273, 50503, 50505, 53416, 53500, 68166, 68175 Technical correction..............................6874, 11325, 40270 1.42-15 Added......................................................50505 1.42-16 Added......................................................50503 1.42-16T Added......................................................3793 1.42-16T Removed...................................................50503 1.61-4 Amended.....................................................44546 1.61-12 (c) revised................................................68175 1.103-8 (a)(5) revised.............................................25506 1.103-8T Removed...................................................25506 1.125-4T Added; eff. 12-31-98......................................60166 1.141-0 Added; eff. 5-16-97.........................................2283 1.141-1--1.150-2 Undesignated center heading revised; eff. 5-16-97 2283 1.141-1 Revised; eff. 5-16-97.......................................2284 1.141-2 Added; eff. 5-16-97.........................................2284 1.141-3 Added; eff. 5-16-97.........................................2286 1.141-4 Added; eff. 5-16-97.........................................2291 1.141-5 Added; eff. 5-16-97.........................................2296 1.141-6 Added; eff. 5-16-97.........................................2297 1.141-9 Added; eff. 5-16-97.........................................2297 1.141-12 Added; eff. 5-16-97........................................2298 1.141-14 Added; eff. 5-16-97........................................2301 1.141-15 Added; eff. 5-16-97........................................2302 (b) corrected..................................................12687 1.141-16 Added; eff. 5-16-97........................................2302 1.142-0 Added; eff. 5-16-97.........................................2302 1.142-1 Revised; eff. 5-16-97.......................................2302 1.142-2 Revised; eff. 5-16-97.......................................2302 1.142-4 Added......................................................25506 1.143-1 Redesignated as 1.7703-1; eff. 5-16-97......................2283 1.144-0 Added; eff. 5-16-97.........................................2303 1.144-1 Revised; eff. 5-16-97.......................................2303 1.144-2 Revised; eff. 5-16-97.......................................2303 1.144-3 Removed; eff. 5-16-97.......................................2283 1.145-0 Added; eff. 5-16-97.........................................2303 1.145-1 Added; eff. 5-16-97.........................................2303 1.145-2 Added; eff. 5-16-97.........................................2303 1.147-0 Added; eff. 5-16-97.........................................2304 1.147-1 Added; eff. 5-16-97.........................................2304 1.147-2 Added; eff. 5-16-97.........................................2304 1.148-0 (c) amended................................................25506 1.148-1 (b) amended; (c)(4)(ii)(A) revised; (e) added..............25507 1.148-1T Redesignated as 1.148-1A..................................25507 1.148-2 (b)(2)(ii) revised.........................................25507 1.148-2T Redesignated as 1.148-2A..................................25507 [[Page 586]] 1.148-3 (h)(3) amended.............................................25507 1.148-3T Redesignated as 1.148-3A..................................25507 1.148-4 (h)(2)(vi) and (vii) removed; (h)(2)(ii) through (v), (viii) and (ix) redesignated as (h)(2)(iii) through (viii); (b)(5), (g), (h)(1), (2) introductory text, (i), new (iv), new (v), new (vi), new (viii), (3), (4) and (5) revised; new (h)(2)(ii) and (6) added......................25507 1.148-4T Redesignated as 1.148-4A..................................25507 1.148-5 (b)(2)(iii), (c)(2)(i), (3)(ii), (d)(3)(ii), (e)(2)(ii)(B) and (iii) revised..........................................25511 1.148-5T Redesignated as 1.148-5A..................................25507 1.148-6 (a)(3) and (d)(1)(iii) added; eff. 5-16-97..................2304 (d)(3)(iii)(C) revised.........................................25512 1.148-6T Redesignated as 1.148-6A..................................25507 1.148-9 (c)(2)(ii)(B) and (h)(4)(vi) revised.......................25512 1.148-9T Redesignated as 1.148-9A..................................25507 1.148-10 (b)(2), (c)(2)(viii), (ix) and (e) revised; (c)(2)(x) added......................................................25512 1.148-10T Redesignated as 1.148-10A................................25507 1.148-11 (a), (b)(1), (c)(1) and (g) revised; (b)(3) added; (h) and (i) removed............................................25512 1.148-11T Redesignated as 1.148-11A................................25507 1.149(d)-1 (f)(3) revised; (g)(3) added............................25513 1.149(d)-1T Redesignated as 1.149(d)-1A............................25513 1.150-1 (a)(3) added; (b) amended; eff. 5-16-97.....................2304 (a)(2), (c)(1), (4)(iii) revised; (c)(6) added.................25513 1.150-1T Redesignated as 1.150-1A..................................25513 1.148-1A--1.150-1A Undesignated center heading added...............25507 1.148-1A Redesignated from 1.148-1T; heading amended...............25507 1.148-2A Redesignated from 1.148-2T; heading amended...............25507 1.148-3A Redesignated from 1.148-3T; heading amended...............25507 1.148-4A Redesignated from 1.148-4T; heading amended...............25507 1.148-5A Redesignated from 1.148-5T; heading amended...............25507 1.148-6A Redesignated from 1.148-6T; heading amended...............25507 1.148-9A Redesignated from 1.148-9T; heading amended...............25507 1.148-10A Redesignated from 1.148-10T; heading amended.............25507 1.148-11A Redesignated from 1.148-11T; heading amended.............25507 (i) revised....................................................25513 1.149(d)-1A Redesignated from 1.149(d)-1T; heading amended.........25513 1.150-1A Redesignated from 1.150-1T; heading amended...............25513 1.150-4 Added; eff. 5-16-97.........................................2304 1.162-12 (a) amended...............................................44546 1.163-5 (c)(2)(i)(B)(5) amended; eff. 1-1-99.......................53416 1.163-8T (c)(2)(e) redesignated as (c)(3)..........................40270 1.163-13 Added.....................................................68176 1.165-12 (a), (c)(1)(i), (2)(iv) and (3)(iv) amended; (c)(1)(iii) removed; (c)(1)(iv) and (v) redesignated as (c)(1)(iii) and (iv); (c)(1)(ii) and new (iii) revised; eff. 1-1-99....53416 Corrected......................................................55849 1.171-1 Revised....................................................68177 1.171-2 Revised....................................................68178 1.171-3 Revised....................................................68180 1.171-4 Revised....................................................68182 1.171-5 Added......................................................68182 1.249-1 (c) revised; (d)(2) amended................................68182 1.263A-0 Amended...................................................42054 1.263A-0T Added....................................................44546 1.263A-1 (a)(2)(i) amended.........................................42054 (b)(3) and (4) amended.........................................44546 1.263A-4T Revised..................................................44546 1.263A-7 Added.....................................................42054 1.263A-7T Removed..................................................42062 1.263A-15 Amended..................................................42062 1.267(f)-1 (c)(1)(iii) amended; (l)(2) revised.....................12097 1.274-5 Redesignated as 1.274-5A...................................13990 1.274-5T (c)(2)(iii)(B) amended; (f)(4) redesignated as (f)(4)(i); (f)(4)(i) heading, (ii) and (iii) added....................13990 [[Page 587]] 1.274-5A Undesignated center heading added; section redesignated from 1.274-5...............................................13990 1.280B-1 Added.....................................................67726 1.302-2 (c) introductory text amended..............................38028 1.338-0 Amended...............................................2268, 3459 1.338-3 (b)(4) revised; (d)(8)(ii) Examples 1 through 4 amended.....2268 1.338-4 (a)(5), (c)(4), (d)(2)(iii), (g)(2) and (j)(3)(i)(A)(2) amended; (h) revised........................................3459 1.338-4T Removed....................................................3461 1.338(b)-2T (b)(2), (c)(1) and (3)(iii) revised; (c)(4) added; (d) Example 1 and 2 amended.....................................2269 1.338(b)-3T (e)(1), (f)(1) and (2) revised; (j) amended.............2270 1.338(i)-1 (a) and (b) revised......................................3461 1.401(b)-1 Authority citation amended; (c), (d) and (e) redesignated as (d), (e) and (f); new (d)(2) undesignated text designated as (d)(3) and (4); (a), (b)(1), new (d)(1)(ii), (iii), (2) introductory text, (3), (4), (e)(1)(ii)(C), (2)(ii)(C), (3) introductory text, (4), (5) introductory text and (iii) amended........................41273 (b)(2)(iii) removed; (b)(3), (c) and (d)(1)(iv) added..........41274 1.401(b)-1T Added..................................................41274 1.446-1 (e)(3)(i) amended..........................................26741 (e)(3)(i) amended; (e)(3)(iii) revised.........................68169 1.446-1T Added.....................................................26741 (e)(3)(i)(B) corrected.........................................28631 Removed........................................................68169 1.471-6 (c), (d) and (f) amended...................................44551 1.501(c)(5)-1 (b) redesignated as (c); new (b) added...............40449 1.704-1 (b)(2)(iv)(d)(1), (l) and (5) Example 13 amended...........25499 1.704-2 (m) Example 1 reinstated; CFR correction...................34634 1.704-3 (a)(2) and (3)(i) amended..................................25500 (a)(11) added; (f) revised.....................................44215 1.704-4 (a)(4)(ii) and (c)(3) revised..............................25500 1.708-1 (b)(1)(ii) amended; (b)(1)(iv) revised; (b)(1)(v) added....25500 1.731-2 (j) Example 4 table corrected...............................8086 1.737-2 (a) revised; (d)(1) amended................................25501 1.743-1 (d) added..................................................25501 1.761-1 (e) added..................................................25501 1.861-2 (a)(1) amended; (a)(7) added; (e) revised..................53500 1.861-3 (a)(1) and (d) amended; (a)(6) added.......................53501 1.864-5 (b)(2)(ii) redesignated as (b)(2)(iii); new (b)(2)(ii) added......................................................53501 1.871-6 Revised; eff. 1-1-99.......................................53416 1.871-7 (b) amended; eff. 1-1-99...................................53416 (b) redesignated as (b)(1); (b)(1) heading and (2) added; (f) amended............................................................53501 1.871-14 Added; eff. 1-1-99........................................53416 1.881-2 (b) redesignated as (b)(1); (b)(1) heading and (2) added; (e) amended................................................53502 1.894-1 (c) revised; (d) added.....................................53502 1.894-1T Added.....................................................35676 (d)(1), (6) Example 11 corrected...............................46877 1.902-0 Added........................................................927 1.902-1 Redesignated as 1.902-3......................................927 Added............................................................928 1.902-2 Redesignated as 1.902-4......................................927 Added............................................................937 1.902-3 Redesignated from 1.902-1....................................927 Concluding text designated as (l); heading, (a) introductory text and new (l) revised.............................................940 (l) corrected...................................................7155 1.902-4 Redesignated from 1.902-2....................................927 (b) amended......................................................940 1.952-1 (e) and (f) added.............................................18 1.952-2 (c)(1) revised................................................20 1.954-1 (d)(4)(iii) Example revised...................................20 1.954-2 (b)(3), (g)(2)(ii)(B)(1)(i) and (2) revised...................21 1.957-1 (c) Examples 8 and 9 amended..................................21 1.960-1 (i) added.....................................................21 1.1016-5 (b) revised...............................................68183 1.1016-9 Removed...................................................68183 1.1059(e)-1 Added..................................................38028 1.1060-1T (a)(2) redesignated as (a)(2)(i); (a)(2)(ii) added; (a)(3), (b)(4) and (g) Example 3 amended; (d)(2), (e)(1), (f)(3)(i), (g) Examples 1, 2 and 4 and (h)(3) revised.......2272 [[Page 588]] (a)(3) corrected...............................................14821 1.1202-0 Added.....................................................68166 1.1202-2 Added.....................................................68166 1.1245-1 (e)(2) revised............................................44216 1.1271-0 (a) and (b) amended; (b) introductory text revised..........617 1.1275-1 (b)(2) redesignated as (b)(3); new (b)(2) added...........68183 1.1275-4 (a)(2)(vi) amended; (a)(2)(vii) redesignated as (a)(2)(viii); new (a)(2)(vii) added..........................618 1.1275-7T Added......................................................618 1.1286-2T Added......................................................621 1.1291-9 (d)(2)(i) corrected........................................7155 1.1396-1 Undesignated center heading and section added.............67727 1.1441-0 Added; eff. 1-1-99........................................53421 1.1441-1 Revised; eff. 1-1-99......................................53424 1.1441-2 Revised; eff. 1-1-99......................................53444 1.1441-3 Heading, (a) through (f) and (h) revised; (g), (i) and authority citation removed; (j) redesignated as (g); new (g)(1) and (2) amended; eff. 1-1-99........................53446 1.1441-4 Heading, (a), (b)(1)(i), (ii), (2)(ii) heading, introductory text, (A), (v) and (c) through (g) revised; (b)(1)(vi) (2)(ii)(B), (C), (K) and (6) added; (b)(2)(ii)(B) through (H) redesignated as (b)(2)(ii)(D) through (J); (b)(1)(iii), (iv), (v), (2)(i), new (b)(2)(ii)(D) through (J), (iii) and (3) amended; (b)(2)(iv)(C) concluding text, (h), (i), authority citation removed; OMB number; eff. 1-1-99..................53450 1.1441-4T Removed; eff. 1-1-99.....................................53452 1.1441-5 Revised; eff. 1-1-99......................................53452 1.1441-6 Revised; eff. 1-1-99......................................53458 1.1441-7 (a), (b) and (c) revised; (d) redesignated as (f); new (d), (e) and (g) added; new (f)(1), (2)(i) and (3) amended; authority citation removed; eff. 1-1-99...........53462 1.1441-8T Redesignated as 1.1441-8; eff. 1-1-99....................53464 1.1441-8 Redesignated from 1.1441-8T; heading and (b) revised; (c) through (f) added; eff. 1-1-99.............................53458 1.1441-9 Added; eff. 1-1-99........................................53465 1.1442-1 Revised; eff. 1-1-99......................................53466 1.1442-2 Revised; eff. 1-1-99......................................53466 1.1442-3 Added; eff. 1-1-99........................................53466 1.1443-1 Revised; eff. 1-1-99......................................53466 1.1445-5 (b)(1) amended; eff. 1-1-99...............................53467 1.1461-1 Revised; eff. 1-1-99......................................53467 1.1461-2 Revised; eff. 1-1-99......................................53470 1.1461-3 Removed; eff. 1-1-99......................................53471 1.1461-4 Removed; eff. 1-1-99......................................53471 1.1462-1 Revised; eff. 1-1-99......................................53471 1.1463-1 Revised; eff. 1-1-99......................................53471 1.1502-5 (b)(5) corrected..........................................23657 1.1502-11 (b)(2)(iii) Example 3 amended............................12097 1.1502-13 (f)(2)(ii), (6) introductory text, (g)(5) Example 5 and (l)(1) amended.............................................12097 Table corrected................................................12542 1.1502-19 (c)(1)(iii)(A) and (g) Examples 1, 4 and 6 amended.......12097 1.1502-20 (b)(6) Example 5 and (e)(3) Example 1 amended............12098 1.1502-32 (b)(3)(ii)(A), (v), (5)(ii) Examples 5 and 6 and (f) amended....................................................12098 1.1502-43 (a)(3)(iii) revised......................................12098 1.1502-76 (b)(4) Example and (c) Example amended...................12098 1.1502-80 (b) revised; (d)(1) amended..............................12098 1.6013 (b)(1) amended..............................................39117 1.6038-2 (j)(2)(ii) redesignated as (j)(2)(iii); new (j)(2)(ii) added......................................................53385 1.6041-1 (a)(1), (d)(1) introductory text and (3) revised; (a)(2), (d)(2) heading, (4) heading and (5) added; eff. 1-1-99.....53471 1.6041-2 (c) revised...............................................53472 1.6041-3 (c) and (l) removed; (d), (e), (f), (h), (i), (j) and (o) amended; (d) through (k) and (m) through (p) redesignated as (c) through (n); introductory text, (a), (b), new (f) and new (j) revised; new (o), new (p) and (q) added; eff. 1-1-99.....................................................53472 1.6041-4 Revised; eff. 1-1-99......................................53473 1.6041-7 Heading revised; (a) amended; eff. 1-1-99.................53473 1.6041-8 Added; eff. 1-1-99........................................53474 1.6041A-1 Added; eff. 1-1-99.......................................53474 1.6042-2 Heading, (a)(1)(i), (ii), (d) and (e) heading; (a)(1) introductory text added; (a)(1)(iii), (4) and (e) amended; eff. 1-1-99................................................53474 [[Page 589]] 1.6042-3 (a) introductory text, (2) and (b) revised; (a)(2) concluding text and authority citation removed; (a)(3) added; eff. 1-1-99.........................................53475 1.6042-4 (d)(2)(i)(F) and (f) revised; eff. 1-1-99.................53476 1.6043-2 (a) amended; eff. 1-1-99..................................53476 1.6044-2 Heading, (e) and (f) heading revised; (a)(1) and (f) amended; eff. 1-1-99.......................................53476 1.6044-3 (c) revised; eff. 1-1-99..................................53476 1.6044-5 (c) revised; eff. 1-1-99..................................53476 1.6045-1 (a) heading, introductory text, (1), (d)(4), (6), (g), (j), (k) and (l) revised; (a)(12) and authority citation removed; (a)(13), (b) Examples (1) through (8), (c)(5)(i)(a) through (c)(5)(i)(f), (ii), (ii) Examples (1) through (4), (6)(i)(a), (b), (ii)(a), (b), and and (h)(2) Examples (1) and (2) redesignated as (a)(12) and (b) Examples 1 through 8, (c)(5)(1)(A) through (F), (iii), (iii) Examples 1 through 4, (6)(i)(A), (B), (ii)(A) and (B) and (h)(2) Examples 1 and 2; (a)(13) and new (c)(5)(ii) added; (b) new Example 1 and (f)(2)(3) introductory text amended; eff. 1-1-99.....................53476 1.6045-1T Removed; eff. 1-1-99.....................................53480 1.6045-2 (b)(2)(i)(A) through (F) amended; (b)(2)(i)(G) and (g)(4) added; (g)(2) revised; eff. 1-1-99.........................53480 1.6045-2T Removed; eff. 1-1-99.....................................53480 1.6046-1 (g) amended...............................................53385 1.6049-4 (a), (b)(1), (3), (c)(1), (d)(3) and (7) heading revised; (b)(2) introductory text, (iv), (4), (5)(i), (c)(2)(i), (ii) concluding text, (d)(2), (7), (8), (9)(ii) introductory text, (e)(4), (5)(iv), (f)(4)(i) and (ii) amended; (g)(3) added; eff. 1-1-99.........................53480 1.6049-5 (a)(6) amended; (b) revised; (c) redesignated as (f); new (c), (d), (e) and (g) added; eff. 1-1-99...................53483 1.6049-6 (d) amended; (e)(3) revised; eff. 1-1-99..................53491 1.6049-7 (c)(4) revised; eff. 1-1-99...............................53491 1.6049-8 (a) amended; eff. 1-1-99..................................53491 1.6050A-1 (a) introductory text, concluding text, (b) and (c)(1) amended; (d) added; eff. 1-1-99............................53492 1.6050H-1 (d)(2)(ii)(A) and (B) amended; eff. 1-1-99...............53492 1.6050N-1 Heading, (c) and (d) revised; (e) added; eff. 1-1-99.....53492 1.6071-1 (c)(7), (8), (11), (13) and (15) revised; eff. 1-1-99.....53492 1.6091-1 (b)(15) revised; eff. 1-1-99..............................53493 1.6302-1 (b) heading revised; (b) redesignated as (b)(1); new (b)(1) heading and (2) added; OMB number...................37492 1.6302-1T Removed..................................................37492 1.6302-2 (b) heading revised; (c) redesignated as (b)(6); new (c) added; OMB number..........................................37492 1.6302-2T Removed..................................................37492 1.6302-3 (c) revised...............................................37492 1.6302-3T Removed..................................................37492 1.6302-4 Added.....................................................37492 1.6302-4T Removed..................................................37492 1.6662-6 (d)(2)(ii)(E) amended.....................................46877 1.7701(l)-1 (a) designation, heading and (b) removed...............53502 1.7703-1 Redesignated from 1.143-1; eff. 5-16-97....................2283 20.2041-3 (d)(6)(i) amended; (d)(6)(iii) added.....................68184 20.2044-1T Added....................................................7156 20.2046-1 Revised..................................................68184 20.2056(b)-7T Added.................................................7156 20.2056(b)-10T Added................................................7157 Corrected......................................................12542 20.2056(d)-2 (a) amended; (b) revised; (c) added...................68184 25 Authority citation amended......................................68185 25.2511-1 (c)(1) amended; (c)(3) added.............................68185 25.2514-3 (c)(5) amended; (c)(7) added.............................68185 25.2518-1 (a)(1) revised; (a)(2) Example amended; (a)(3) added.....68185 [[Page 590]] 25.2518-2 (c)(3) existing text, (5) Examples (9) and (10) redesignated as (c)(3)(i) and (5) Examples (12) and (11); new (c)(3)(i) and (5) Example 11 amended; (c)(5) Example (8) removed; (c)(3)(ii), (5) Examples new (8), new (9), new (10), (13) and (14) added; (c)(4), (5) Examples (7) and new (12) revised;......................................68185 25.2702-5 (a) redesignated as (a)(1); (a)(2) and (c)(9) added; (b)(1) amended; (c)(5)(ii)(C) revised......................66988 25.2702-7 Amended..................................................66989 26.2652-1 (a)(4) and (5) Examples 9 and 10 removed; (a)(5), (6) and Example 11 redesignated as (a)(4), (5) and Example 9 27498 31 Authority citation amended....................24, 33009, 37492, 53493 31.0-1 (a) amended.................................................37492 31.0-3 (f) amended.................................................37493 31.3401(a)(6)-1 Heading, revised; (e) amended; (f) added; authority citation removed; eff. 1-1-99....................53493 31.3402 (f)(5)-1 (a) heading, (b) heading and (c) added; (a) amended; (f)(5)-2T and authority citation removed.............24 31.3406-0 Table amended; eff. 1-1-99...............................53493 31.3406(d)-3 (a) and (b) amended; (c) revised; eff. 1-1-99.........53493 31.3406(g)-1 (e) added; eff. 1-1-99................................53493 31.3406(h)-2 (a)(3)(i) revised; (d) amended; (e)(1) designation, heading and (2) removed; eff. 1-1-99.......................53493 31.3406(j)-1 Added.................................................33009 31.6302-1 (h) redesignated as (i); new (h) added...................37493 31.6302-1T Removed.................................................37494 31.6302(c)-3 (b) heading and (c) revised; (d) added................37494 31.6302(c)-3T Removed..............................................37494 31.6413(a)-3 (a)(1)(ii) and (iii) amended; (a)(1)(iv) added; (a)(2) and (b)(2) revised; eff. 1-1-99.....................53494 31.9999-0 Added; eff. 10-14-97 through 1-1-99......................53494 35a Authority citation amended..............................33009, 53494 35a.3406-3 Removed.................................................33009 35a.9999-0 Added; eff. 10-14-97 through 1-1-99.....................53494 35a.9999-0T Removed................................................53494 35a.9999-1 Removed; eff. 1-1-99....................................53494 35a.9999-2 Removed; eff. 1-1-99....................................53494 35a.9999-3 Removed; eff. 1-1-99....................................53494 35a.9999-3A Removed; eff. 1-1-99...................................53494 35a.9999-4T Removed; eff. 1-1-99...................................53494 35a.9999-5 Removed; eff. 1-1-99....................................53494 40 Authority citation amended......................................37494 40.0-1T Added......................................................67569 40.6011(a)-1T Added................................................67569 40.6302(c)-1 (d) redesignated as (d)(1); (d)(1) heading and (2) added......................................................37494 40.6302(c)-1T Removed..............................................37494 Added..........................................................67569 40.6302(c)-2T Added................................................67569 53.6011-1 (b) amended.................................................26 53.6071-1 (f) redesignated from 53.6071-1T(f)......................52257 53.6071-1T Added......................................................26 (f) redesignated as 53.6071-1(f); removed......................52257 54 Authority citation amended...............................16927, 66952 Technical correction...........................................17004 Clarification...........................................67688, 67689 54.9801-1T Added; interim..........................................16927 (c) corrected..................................................31691 (a) revised; interim...........................................66952 54.9801-2T Added; interim..........................................16928 Corrected......................................................31691 Amended; interim...............................................66952 54.9801-3T Added; interim..........................................16929 (a)(1)(iii) and (b)(1)(ii) Example corrected...................31691 54.9801-4T Added; interim..........................................16930 (a)(2) and (b)(2)(iv) corrected................................31669 (b)(2)(iv) Examples 6 and 7 and (v)(B) Example corrected.......31691 (a)(2) revised; interim........................................66952 54.9801-5T Added; interim..........................................16932 (a)(6) and (b)(2) corrected....................................31669 (a)(1)(i), (iv)(B)(1), (2) Example, (2)(iv) Examples 4 and 5 and (5)(i)(A) corrected............................................31691 (a)(5)(i)(B) Example, (6)(ii), (c)(2)(ii) and (d)(3) Example 3 corrected..........................................................31692 (a)(3)(vi) amended; interim....................................66952 54.9801-6T Added; interim..........................................16937 [[Page 591]] (a)(3) corrected...............................................31669 (b)(2), (4) introductory text and (6) corrected................31692 54.9802-1T Added; interim..........................................16938 54.9804-1T Added; interim..........................................16939 (a) and (b)(4) corrected.......................................31670 Redesignated as 54.9831-1T; interim............................66952 54.9806-1T Added; interim..........................................16940 (a)(1), (2), (d), (e)(1)(i) and (iv) corrected.................31692 Redesignated as 54.9833-1T; interim............................66952 54.9812-1T Added; interim..........................................66953 54.9831-1T Redesignated from 54.9804-1T; (b)(1) revised; interim 66952 54.9833-1T Redesignated from 54.9806-1T; (a)(1) revised; (a)(2) amended; interim...........................................66952 301 Authority citation amended..............................53494, 62520 301.6109-1 (d)(2)(iii) added.......................................25502 (b)(2)(iv), (v) and (c) revised; (b)(2)(vi) added; eff. 1-1-99 53494 (h)(2)(iii) added..............................................62520 301.6109-1T Added..................................................62520 301.6109-3T Added..................................................62521 301.6114-1 (b)(4) introductory text, (5) introductory text, (6) and (7) amended; (c) introductory text, (1) through (6), (7) introductory text, (i), (ii) and (iii) redesignated as (c)(1) introductory text, (i) through (vi), (vii) introductory text, (A), (B) and (C); (c) concluding text removed; (b)(8) and new (c)(2) through (5) added; new (c)(1)(ii) and (d) revised.................................53385 (a)(1)(ii), (b)(4)(ii) introductory text and (c)(1)(i) revised; (b)(4)(ii)(B)(7) amended; (b)(4)(ii)(C), (D) and (c)(6) added; eff. 1-1-99.................................................53495 301.6334-1 (a)(2) and (e) revised; (a)(3) and (11)(i) amended; (f) added......................................................39117 301.6402-3 (e) revised; authority citation removed; eff. 1-1-99....53495 301.6601-1 (f)(3) and (4) revised; (f)(5) redesignated as (f)(6); new (f)(5) added...........................................39117 301.6651-1 (a)(3) revised; (g) added...............................39117 301.6656-3 Added...................................................39118 301.6721-0 Table amended; eff. 1-1-99..............................53496 301.6724-1 (g) revised; eff. 1-1-99................................53496 301.7122-1 (e) revised.............................................39118 301.7430-0 Amended.................................................39118 301.7430-1 (b)(4) added............................................39118 301.7430-2 (b)(2), (c)(3) introductory text and (ii)(C) amended; (c)(3)(i)(B) revised.......................................39118 301.7430-4 (b)(3)(i), (iii)(B), (C), (D) and (c)(2)(ii) amended; (b)(3)(ii) revised.........................................39118 301.7430-5 (a) revised; (c)(3) added...............................39119 301.7430-6 Revised.................................................39119 301.7623-1 (g) added...............................................53231 301.7623-1T Added (temporary)......................................53231 301.7701-3 (c)(1)(vi) Example 1 corrected..........................11769 301.7701(b)-0 Amended..............................................53386 301.7701(b)-3 (b)(3) and (4) revised...............................53386 301.7701(b)-7 (c)(1) revised; (c)(2) added.........................53387 301.7701(b)-8 (b)(1) and (2) revised...............................53387 301.9100-0 Added...................................................68169 301.9100-1 Revised.................................................68169 301.9100-1T (h) amended............................................26741 Removed........................................................68173 301.9100-2 Added...................................................68170 301.9100-2T Removed................................................68173 301.9100-3 Added...................................................68171 301.9100-3T (c)(2)(i) revised......................................26741 Removed........................................................68173 502 Removed; eff. 1-1-99...........................................53497 503 Removed; eff. 1-1-99...........................................53497 509 Authority citation added.......................................53497 509.1--509.10 (Subpart) Removed; eff. 1-1-99.......................53497 509.103 (e) removed; eff. 1-1-99...................................53497 509.117 (a) removed; eff. 1-1-99...................................53497 509.119 Removed; eff. 1-1-99.......................................53497 509.122 Removed; eff. 1-1-99.......................................53497 513 Authority citation revised.....................................53497 513.1 Removed; eff. 1-1-99.........................................53497 513.2 Revised; eff. 1-1-99.........................................53497 513.3 Revised; eff. 1-1-99.........................................53497 513.4 Revised; eff. 1-1-99.........................................53498 513.5 Revised; eff. 1-1-99.........................................53498 514 Authority citation added.......................................53498 514.1--514.32 (Subpart) Authority citation removed.................53498 514.1--514.10 Undesignated center heading removed; eff. 1-1-99.....53498 [[Page 592]] 514.20 Removed; eff. 1-1-99........................................53498 514.21 Removed; eff. 1-1-99........................................53498 514.22 (c) removed; eff. 1-1-99....................................53498 514.23 Removed; eff. 1-1-99........................................53498 514.24 Removed; eff. 1-1-99........................................53498 514.25 Removed; eff. 1-1-99........................................53498 514.26 Removed; eff. 1-1-99........................................53498 514.27 Removed; eff. 1-1-99........................................53498 514.28 Removed; eff. 1-1-99........................................53498 514.29 Removed; eff. 1-1-99........................................53498 514.30 Removed; eff. 1-1-99........................................53498 514.31 Removed; eff. 1-1-99........................................53498 514.32 Removed; eff. 1-1-99........................................53498 514.101--514.117 (Subpart) Undesignated center heading and sections removed; eff. 1-1-99..............................53498 516 Removed; eff. 1-1-99...........................................53498 517 Removed; eff. 1-1-99...........................................53498 520 Removed; eff. 1-1-99...........................................53498 521 Authority citation revised.....................................53498 521.1--521.8 (Subpart) Removed; eff. 1-1-99........................53498 521.103 (d) removed; eff. 1-1-99...................................53498 601.204 (b) amended.........................................26741, 68173 601.204T Added.....................................................26741 (b)(2) corrected...............................................28631 Removed........................................................68173 602 Technical correction............................................6874 602.101 (c) table amended (OMB numbers)....24, 941, 13991, 25514, 35905, 53232, 53387, 62521, 66989, 68173, 68183 (c) table amended (OMB numbers); eff. 5-16-97...................2305 (c) table amended (OMB numbers); eff. 1-1-99...................53498 1998 26 CFR 63 FR Page Chapter I 1 Authority citation amended.........................................13, 1056, 1742, 1918, 4170, 10306, 16898, 30623, 33555, 36180, 41421, 44389, 47173, 50144, 52600, 55023, 56562, 68680, 70337, 70340, 71594, 72182 Technical correction.....................................3186, 58811 1.32-3T Added......................................................34596 1.62-2 (m) amended.................................................52600 1.62-2T Added......................................................52600 1.108-4 Added......................................................56562 1.108-5 Redesignated from 1.108(c)-1...............................56563 1.108-6 Added......................................................56563 1.108(a)-1 Removed.................................................56563 1.108(a)-2 Removed.................................................56563 1.108(b)-1 Removed.................................................56563 1.108(c)-1 Redesignated as 1.108-5.................................56563 1.125-4T (c)(3)(i), (ii), Examples 5, 6 and 9 corrected.............8528 1.141-0 Amended.....................................................3259 1.141-2 (d)(3)(ii)(B) amended.......................................3260 1.141-7 Removed.....................................................3260 1.141-8 Removed.....................................................3260 1.141-7T Added......................................................3260 1.141-8T Added......................................................3264 1.141-15 Revised....................................................3265 1.141-15T Added.....................................................3266 1.142(f)(4)-1T Added................................................3266 1.148-5 (d)(6)(iii) revised; (e)(2)(iv) added......................71751 1.150-5T Added......................................................3266 1.166-3 (a)(3) added................................................4396 Regulation at 63 FR 4396 eff. date corrected to 1-29-98.........5834 1.163-5 Regulation at 62 FR 53416 eff. date delayed to 1-1-00......72183 1.165-12 Regulation at 62 FR 53416 eff. date delayed to 1-1-00.....72183 1.166-3T Removed....................................................4396 Regulation at 63 FR 4396 eff. date corrected to 1-29-98.........5834 1.195-1 Added......................................................69555 1.274(d)-1 (b) added...............................................52601 Corrected......................................................58811 1.274(d)-1T Added..................................................52601 (a)(1) and (2) corrected.......................................64187 1.337(d)-4 Added...................................................71594 1.338-2 (c)(3)(ii) revised; (c)(3)(iv)(B) amended...................4178 1.354-1 (d) amended; (d) Example 4 added; (e) revised................410 1.355-1 (b) amended; (c) added.......................................410 1.356-3 (b) redesignated as (c); new (b) added; new (c) amended......410 1.356-6T Added.......................................................411 1.367(a)-1T (a), (c)(1) and (3)(ii)(C) concluding text amended; (b)(2)(i) and concluding text removed; (c)(2) revised......33555 1.367(a)-3 (a), (b) and (d) revised; (c)(1)(iii)(B) amended; (e) through (h) removed (e), (f) and (g) added.................33556 1.367(a)-3T Removed................................................33561 1.367(a)-8 Added...................................................33562 1.367(b)-1 Added...................................................33566 1.367(b)-4 Added...................................................33567 1.367(b)-7 (a) and (b) added.......................................33568 1.367(d)-1T (a) amended............................................33568 [[Page 593]] 1.368-1 (d)(1) removed; (d)(2), (3) and (4) redesignated as (d)(1), (2) and (3); (a), (b), new (d)(1), (5) introductory text and Examples 1 through 5 amended; new (d)(4) and (5) Examples 6 through 12 added..................4178 (e)(6) Example 2 revised.......................................50758 1.368-1T Added......................................................4185 1.368-2 (j)(3)(ii) revised; (j)(3)(iv) and (k) added; (j)(4) removed; (j)(5), (6) and (7) redesignated as (j)(4), (5) and (6); (a), (f), (j)(1), (3)(iii) and new (6) Examples 1 through 9 amended...........................................4182 1.401(a)-20 Amended................................................70338 1.401(a)(4)-4 (b)(2)(ii)(C) amended................................70338 1.401(a)(26)-4 (d)(2) amended......................................70338 1.401(a)(26)-6 (c)(4) amended......................................70338 1.402(a)-1 (b)(2)(ii)(d) and (c) reinstated; CFR correction........43303 1.411(a)-7 (d)(4)(i) amended.......................................70337 1.411(a)-7T Added..................................................70337 1.411(a)-11 (c)(2)(ii) revised; (c)(2)(iii), (iv), (v) and (8) added......................................................70011 (b), (c)(3) and (7) amended....................................70338 1.411(a)-11T Removed...............................................70011 Added..........................................................70338 1.411(d)-4 Amended...................................30623, 47173, 70338 1.411(d)-4T Added..................................................47173 1.411(d)-6 Added...................................................68680 1.411(d)-6T Removed................................................68680 1.417(e)-1 (d) revised.............................................16898 (b)(3) revised; (b)(4) added...................................70011 (b)(2)(i) amended..............................................70338 1.417(e)-1T (d) revised............................................16902 (b)(3) and (4) removed.........................................70012 1.453-11 Added......................................................4170 1.460-0 Amended..............................................1918, 36181 1.460-6 (j) added..................................................36181 1.460-6T Added......................................................1919 Removed........................................................36181 1.465-27 Added.....................................................41421 1.468A-2 (f)(3) redesignated as (f)(3)(i); (f)(3)(ii) added.........2894 1.468A-3 (a)(4), (i)(1)(ii)(A), (iii)(A)(3) and (B) revised; (e)(5) and (i)(1)(iii)(C) added.............................2894 1.468A-8 (b)(12) added..............................................2894 1.469-10 Revised...................................................69553 1.664-1 (a)(7) and (d)(1)(iii) added; (f)(4) added.................68191 1.664-2 (a)(1)(i) revised..........................................68191 1.664-3 (a)(1)(i)(a), (b)(1) and (2) revised; (a)(1)(i)(b)(3), (4), (5) and (c) through (l) added; (a)(1)(iv) amended.....68192 1.861-18 Added.....................................................52977 (i)(4) Examples 1 and 2 corrected..............................64868 1.863-3 (f) revised; (h) amended...................................55023 1.871-6 Regulation at 62 FR 53416 eff. date delayed to 1-1-00......72183 1.871-7 Regulation at 62 FR 53416 eff. date delayed to 1-1-00......72183 1.871-14 Regulation at 62 FR 53416 eff. date delayed to 1-1-00.....72183 (h) revised; eff. 1-1-00.......................................72184 (c)(2)(iii) and (3)(ii) Example amended; eff. 1-1-00...........72187 1.881-3 (a)(2)(ii)(B)(3) redesignated as (a)(3)....................67578 1.904-5 (o) amended................................................14615 1.904-5T Added.....................................................14615 1.905-2 (a)(2) amended..............................................3813 1.925(a)-1T (c)(8)(i) and (e)(4) amended...........................10306 1.925(b)-1T (b)(3)(i) amended......................................10306 1.927(e)-1T Revised................................................10306 (e)-1T Removed.................................................50144 (e)-1 Added....................................................50144 1.936-6 (a)(5) amended.............................................55025 1.936-11T Added....................................................44389 1.954-0 Amended....................................................14615 1.954-1 (c)(1)(iv) added...........................................14615 1.954-1T Added.....................................................14616 1.954-2T Added.....................................................14616 1.954-9T Added.....................................................14617 1.985-1 (b)(2)(ii)(C) redesignated as (b)(2)(ii)(C)(1); new (b)(2)(ii)(C)(1) revised; (b)(2)(ii)(D) amended; (b)(2)(ii)(E) added; eff. 4-6-98...........................10774 Corrected......................................................15760 (b)(2)(ii)(C)(1) heading and (2) correctly added...............15761 (c)(6) amended.................................................40368 1.985-4 (a) amended................................................40368 1.985-5 (a) amended; eff. 4-6-98...................................10774 1.985-7 Added; eff. 4-6-98.........................................10774 (b)(3), (c)(5) and (d)(5) corrected............................15761 1.985-8T Added.....................................................40368 (c)(3)(iv)(B) corrected........................................55333 1.1001-4 Added......................................................4396 Regulation at 63 FR 4396 eff. date corrected to 1-29-98.........5834 1.1001-4T Removed...................................................4396 [[Page 594]] Regulation at 63 FR 4396 eff. date corrected to 1-29-98.........5834 1.1001-5T Added....................................................40369 1.1016-7 Removed...................................................56563 1.1016-8 Removed...................................................56563 1.1017-1 Revised...................................................56563 1.1017-2 Removed...................................................56565 1.1271-0 Amended....................................................1057 1.1275-1 (d) amended; (j) added.....................................1057 1.1291-0 Amended......................................................13 1.1291-0T Amended.....................................................13 1.1291-1T Added.......................................................13 1.1291-9 (i)(1) removed...............................................13 1.1293-0 Added........................................................13 1.1293-1T Added.......................................................14 1.1294-0 Heading and introductory text added..........................13 1.1295-0 Added........................................................14 1.1295-1T Added.......................................................15 1.1295-3T Added.......................................................19 1.1297-0 Heading and introductory text added..........................13 1.1297-3T (c) added...................................................24 1.1397E-1T Added.....................................................673 (e)(1) corrected................................................8528 1.1441-0 Regulation at 62 FR 53421 eff. date delayed to 1-1-00.....72183 1.1441-1 Regulation at 62 FR 53424 eff. date delayed to 1-1-00.....72183 (f) revised; eff. 1-1-00.......................................72184 (b)(2)(iii)(B), (iv)(E), (3)(iii)(B), (C), (x) Examples 1, 2 and 3, (4)(i), (xix), (5)(viii), (7)(v) Examples 1 and 2, (c)(6)(ii)(B), (e)(4)(ii)(A), (vi), (ix)(A)(2), (5)(i), (v)(A), (B) introductory text, (1) and (C) amended; eff. 1-1-00............72187 1.1441-2 Regulation at 62 FR 53444 eff. date delayed to 1-1-00.....72183 (a), (b)(1)(ii), (3)(iv) and (f) amended; eff. 1-1-00..........72187 1.1441-3 Regulation at 62 FR 53446 eff. date delayed to 1-1-00.....72183 (h) amended; eff. 1-1-00.......................................72187 1.1441-4 Regulation at 62 FR 53450 eff. date delayed to 1-1-00.....72183 (g) revised; eff. 1-1-00.......................................72184 (a)(2)(i) amended; eff. 1-1-00.................................72188 1.1441-4T Regulation at 62 FR 53452 eff. date delayed to 1-1-00....72183 1.1441-5 Regulation at 62 FR 53452 eff. date delayed to 1-1-00.....72183 (g) revised; eff. 1-1-00.......................................72185 (a)(6), (c)(2)(ii)(B), (3)(iii)(D) and (d)(4) Example 2 amended; eff. 1-1-00...............................................72188 1.1441-6 Regulation at 62 FR 53458 eff. date delayed to 1-1-00.....72183 (g) revised; eff. 1-1-00.......................................72185 (b)(1), (c)(2)(ii) and (d) amended; eff. 1-1-00................72188 1.1441-7 Regulation at 62 FR 53462 eff. date delayed to 1-1-00.....72183 (g) amended; eff. 1-1-00.......................................72188 1.1441-8 Regulation at 62 FR 53464 eff. date delayed to 1-1-00.....72183 (f) revised; eff. 1-1-00.......................................72185 1.1441-8T Regulation at 62 FR 53464 eff. date delayed to 1-1-00....72183 1.1441-9 Regulation at 62 FR 53465 eff. date delayed to 1-1-00.....72183 (d) revised; eff. 1-1-00.......................................72185 1.1442-1 Regulation at 62 FR 53466 eff. date delayed to 1-1-00.....72183 1.1442-2 Regulation at 62 FR 53466 eff. date delayed to 1-1-00.....72183 1.1442-3 Regulation at 62 FR 53466 eff. date delayed to 1-1-00.....72183 1.1443-1 Regulation at 62 FR 53466 eff. date delayed to 1-1-00.....72183 (c) revised; eff. 1-1-00.......................................72186 1.1445-5 Regulation at 62 FR 53467 eff. date delayed to 1-1-00.....72183 1.1461-1 Regulation at 62 FR 53467 eff. date delayed to 1-1-00.....72183 (b)(2)(v), (vi) heading, (c)(4)(iv) and (i) amended; eff.1-1- 00.................................................................72188 1.1461-2 Regulation at 62 FR 53470 eff. date delayed to 1-1-00.....72183 (a)(1), (3), (4) Examples 1, 2 and 3 and (d) amended; eff. 1- 1-00...............................................................72188 1.1461-3 Regulation at 62 FR 53471 eff. date delayed to 1-1-00.....72183 1.1461-4 Regulation at 62 FR 53471 eff. date delayed to 1-1-00.....72183 1.1462-1 Regulation at 62 FR 53471 eff. date delayed to 1-1-00.....72183 (c) amended; eff. 1-1-00.......................................72188 1.1463-1 Regulation at 62 FR 53471 eff. date delayed to 1-1-00.....72183 (a) and (b) amended; eff. 1-1-00...............................72188 1.1464-1 (b) amended; eff. 1-1-00..................................72188 1.1502-3 (d) redesignated as (d)(1); (c)(3), (d)(2) and (e)(3) added.......................................................1742 (c)(3), (d)(2) and (e)(3) revised..............................12642 1.1502-3T Added.....................................................1742 [[Page 595]] (c)(3) and (d)(2) revised; (c)(4) added........................12642 (c)(4) amended.................................................71590 1.1502-4 (f)(3) and (g)(3) added....................................1744 (f)(3) and (g)(3) revised......................................12642 1.1502-4T Added.....................................................1744 (f) and (g)(3) revised.........................................12643 1.1502-9 (a) amended.........................................1744, 12643 (a) amended....................................................71590 1.1502-9T Added.....................................................1745 (b)(1)(v) revised..............................................12643 (b)(1)(v) revised; (b)(1)(vi) added............................71590 1.1502-21T (c)(1)(iii) Example 5 amended............................1745 1.1502-23T (b) and (c) redesignated as (c) and (d); new (b) added 1745 1.1502-55T Added....................................................1745 (h)(4)(iii)(C) revised.........................................12643 1.6045-1 (c)(3) amended............................................12410 1.6038B-1 Added....................................................33568 1.6038B-1T Heading, (a) through (b)(2), (c) introductory text and (f) revised; (b)(3) redesignated as (b)(4); new (b)(3), (c)(6) and (g) added.......................................33570 1.6041-1 Regulation at 62 FR 53471 eff. date delayed to 1-1-00.....72183 1.6041-2 Regulation at 62 FR 53472 eff. date delayed to 1-1-00.....72183 1.6041-3 Regulation at 62 FR 53472 eff. date delayed to 1-1-00.....72183 Introductory text amended; eff. 1-1-00.........................72186 1.6041-4 Regulation at 62 FR 53473 eff. date delayed to 1-1-00.....72183 (d) amended; eff. 1-1-00.......................................72188 1.6041A-1 (d)(3)(i)(B), (iv) and (v) amended; eff. 1-1-00..........72188 1.6041-7 Regulation at 62 FR 53473 eff. date delayed to 1-1-00.....72183 1.6041-8 Regulation at 62 FR 53474 eff. date delayed to 1-1-00.....72183 1.6041A-1 Regulation at 62 FR 53474 eff. date delayed to 1-1-00....72183 1.6042-2 Regulation at 62 FR 53474 eff. date delayed to 1-1-00.....72183 1.6042-3 Regulation at 62 FR 53475 eff. date delayed to 1-1-00.....72183 (b)(5) revised; eff. 1-1-00....................................72186 1.6042-4 Regulation at 62 FR 53476 eff. date delayed to 1-1-00.....72183 1.6043-2 Regulation at 62 FR 53476 eff. date delayed to 1-1-00.....72183 (a) amended; eff. 1-1-00.......................................72188 1.6044-2 Regulation at 62 FR 53476 eff. date delayed to 1-1-00.....72183 1.6044-3 Regulation at 62 FR 53476 eff. date delayed to 1-1-00.....72183 1.6044-5 Regulation at 62 FR 53476 eff. date delayed to 1-1-00.....72183 1.6045-1 (l) revised; (q) amended..................................35519 Regulation at 62 FR 53477 eff. date delayed to 1-1-00..........72183 (g)(5) revised; eff. 1-1-00....................................72186 (d)(6)(ii)(B), (g)(3)(iv) and (4) Example 7 amended; eff. 1-1- 00.................................................................72188 1.6045-1T Removed..................................................35519 Regulation at 62 FR 53480 withdrawn............................72183 1.6045-2 (g)(2) revised; (i) amended...............................35519 Regulation at 62 FR 53480 eff. date delayed to 1-1-00..........72183 1.6045-2T Removed..................................................35519 Regulation at 62 FR 53480 withdrawn............................72183 1.6049-4 Regulation at 62 FR 53480 eff. date delayed to 1-1-00.....72183 (c)(1)(ii)(A) and (d)(3)(ii)(B) amended; eff. 1-1-00...........72188 1.6049-5 Regulation at 62 FR 53483 eff. date delayed to 1-1-00.....72183 (g) revised; eff. 1-1-00.......................................72186 (b)(12), (c)(4)(i), (ii), (v), (d)(2)(ii), (e)(1)(i) introductory text, (ii), (4), and (5) Examples 5 and 9 amended; eff. 1-1-00........................................................72188 1.6049-6 Regulation at 62 FR 53491 eff. date delayed to 1-1-00.....72183 1.6049-7 Regulation at 62 FR 53491 eff. date delayed to 1-1-00.....72183 1.6049-8 Regulation at 62 FR 53491 eff. date delayed to 1-1-00.....72183 1.6050A-1 Regulation at 62 FR 53492 eff. date delayed to 1-1-00....72183 1.6050H-1 Regulation at 62 FR 53492 eff. date delayed to 1-1-00....72183 1.6050N-1 Regulation at 62 FR 53492 eff. date delayed to 1-1-00....72183 (e) amended; eff. 1-1-00.......................................72188 1.6071-1 Regulation at 62 FR 53492 eff. date delayed to 1-1-00.....72183 1.6091-1 Regulation at 62 FR 53493 eff. date delayed to 1-1-00.....72183 1.6662-0 Amended...................................................66434 [[Page 596]] 1.6662-2 (d)(1) and (2) amended; (d)(4) added......................66434 1.6662-3 (b)(1) introductory text amended; (b)(3) revised..........66434 1.6662-4 (d)(2) amended; (e)(3) added..............................66435 1.6662-7 (d) revised...............................................66435 1.6664-0 Amended...................................................66435 1.6664-4 (g) revised...............................................66435 1.6695-1 (b)(4)(i) revised.........................................72182 1.6695-1T Added....................................................72182 1.6695-2T Added....................................................70340 1.7702B-1 Added....................................................68186 1.7702B-2 Added....................................................68187 1.7704-3 Added.....................................................69553 7.367(b)-1 (a) and (c)(1) revised; authority citation removed......33570 7.367(b)-4 (a) and (b) revised; authority citation removed.........33570 7.367(b)-7 (a) revised; authority citation removed.................33570 20.2044-1 (e) Example 8 added......................................44393 20.2044-1T Removed.................................................44393 20.2056(b)-(7) (d)(3) and (h) Example 6 revised....................44393 20.2056(b)-7T Removed..............................................44393 20.2056(b)-10 Revised..............................................44393 20.2056(b)-10T Removed.............................................44393 25.2702-1 (c)(3) revised...........................................68194 31 Authority citation amended......................................32735 31.3121(b)(7)-2 (d)(2)(i) amended..................................70338 31.3401(a)(6)-1 Regulation at 62 FR 53493 eff. date delayed to 1- 1-00.......................................................72183 (e) and (f) amended; eff. 1-1-00...............................72189 31.3406-0 Regulation at 62 FR 53493 eff. date delayed to 1-1-00....72183 31.3406(d)-3 Regulation at 62 FR 53493 eff. date delayed to 1-1-00 72183 31.3406(g)-1 Regulation at 62 FR 53493 eff. date delayed to 1-1-00 72183 (e) amended; eff. 1-1-00.......................................72189 31.3406(h)-2 Regulation at 62 FR 53493 eff. date delayed to 1-1-00 72183 (d) amended; eff. 1-1-00.......................................72189 31.6302-1 (f)(4) amended...........................................32736 31.6302-1T Added...................................................32736 31.6413(a)-3 Regulation at 62 FR 53494 eff. date delayed to 1-1-00 72183 31.9999-0 Removal at 62 FR 53494 eff. date delayed to 1-1-00.......72183 Amended; eff. 1-1-00...........................................72189 35a.9999-0 Removal at 62 FR 53494 eff. date delayed to 1-1-00......72183 35a.9999-1 Regulation at 62 FR 53494 eff. date delayed to 1-1-00 72183 35a.9999-2 Regulation at 62 FR 53494 eff. date delayed to 1-1-00 72183 35a.9999-3 Regulation at 62 FR 53494 eff. date delayed to 1-1-00 72183 35a.9999-3A Regulation at 62 FR 53494 eff. date delayed to 1-1-00 72183 35a.9999-4T Regulation at 62 FR 53494 eff. date delayed to 1-1-00 72183 35a.9999-5 Regulation at 62 FR 53494 eff. date delayed to 1-1-00 72183 40.6011(a)-1 (b)(2)(vi) amended.......................................25 40.6302(c)-3 (g)(1) introductory text, (2)(i), (ii), (3) introcuctory text and Example amended......................15292 48 Authority citation amended..................................25, 35801 48.4081-1 (b) and (c)(1)(i) amended; (d) revised......................25 48.4081-1T Added...................................................35801 48.4082-5 Redesignated from 48.4082-5T; Heading and (b) amended; (f) and (g) redesignated as (g) and (h); new (f) added; new (h) revised...............................................25 48.4082-5T Redesignated as 48.4082-5..................................25 48.4082-6T Added...................................................35801 48.4082-7T Added...................................................35801 48.4082-8T Added...................................................35801 (e)(4) corrected...............................................45910 48.4082-9T Added...................................................35802 48.4082-10T Added..................................................35802 48.4091-3T Added...................................................35802 48.4101-2T Added...................................................35803 48.4101-3T Added...................................................35803 48.6416(a)-3 (b)(3)(ii) corrected..................................15292 48.6416(b)(3)-2 (d)(6) corrected...................................15292 48.6416(b)(4)-1 Removed...............................................26 48.6421-3 (d)(2) amended..............................................26 48.6427-3 (d)(2) amended..............................................26 48.6427-10T Added..................................................35804 48.6427-11T Added..................................................35804 (c)(4) corrected...............................................45910 [[Page 597]] 48.6715-1 (a)(3) revised..............................................26 48.6715-2T Removed....................................................26 54 Authority citation amended......................................57553 54.9801-1T (a) revised; (c) amended; interim.......................57553 54.9801-2T Introductory text revised; interim......................57554 54.9811-1 Added; interim...........................................57554 54.9831-1T (b)(1) revised; interim.................................57556 145.4052-1 (a)(2)(ii) redesignated as (a)(2)(ii)(A); new (a)(2)(ii)(A) amended; (a)(2)(ii)(B) added.................35804 301 Authority citation amended.....................................70013 301.6011-2 (a)(1), (b)(1), (2), (c)(1) heading, (i), (iii), (2), (d), (f),(g) heading and (2) revised; (c)(1)(iv) added; (c)(3) and (4) removed; (e) amended........................35519 301.6011-2T Removed................................................35520 301.6103(k)(9)-1T Added............................................68996 301.6109-1 (h)(2)(iii) corrected...................................13124 Regulation at 62 FR 53494 eff. date delayed to 1-1-00..........72183 301.6109-1T (h) corrected..........................................13124 301.6114-1 Regulation at 62 FR 53495 eff. date delayed to 1-1-00 72183 (b)(4)(ii)(C) introductory text and (D) amended; eff. 1-1-00 72189 301.6311-2T Added..................................................68996 301.6402-3 Regulation at 62 FR 53495 eff. date delayed to 1-1-00 72183 301.6404-2 Added...................................................70013 301.6404-2T Removed................................................70015 301.6721-0 Regulation at 62 FR 53496 eff. date delayed to 1-1-00 72183 301.6724-1 Regulation at 62 FR 53496 eff. date delayed to 1-1-00 72183 (g)(2) and (3) amended; eff. 1-1-00............................72189 301.7623-1 Revised.................................................44778 301.7623-1T Removed................................................44779 301.7701-3 (f)(1) amended..........................................14619 301.7701-3T Added..................................................14619 301.9100-13T Removed...............................................56565 502 Regulation at 62 FR 53497 eff. date delayed to 1-1-00..........72183 503 Regulation at 62 FR 53497 eff. date delayed to 1-1-00..........72183 509.1--509.10 (Subpart) Regulation at 62 FR 53497 eff. date delayed to 1-1-00..........................................72183 509.103 Regulation at 62 FR 53497 eff. date delayed to 1-1-00......72183 509.117 Regulation at 62 FR 53497 eff. date delayed to 1-1-00......72183 509.119 Regulation at 62 FR 53497 eff. date delayed to 1-1-00......72183 509.122 Regulation at 62 FR 53497 eff. date delayed to 1-1-00......72183 513.1 Regulation at 62 FR 53497 eff. date delayed to 1-1-00........72183 513.2 Corrected.....................................................2723 Regulation at 62 FR 53497 eff. date delayed to 1-1-00..........72183 513.3 Regulation at 62 FR 53497 eff. date delayed to 1-1-00........72183 513.4 Regulation at 62 FR 53498 eff. date delayed to 1-1-00........72183 513.5 Regulation at 62 FR 53498 eff. date delayed to 1-1-00........72183 514.1--514.10 Regulation at 62 FR 53498 eff. date delayed to 1-1- 00.........................................................72183 514.20 Regulation at 62 FR 53498 eff. date delayed to 1-1-00.......72183 514.21 Regulation at 62 FR 53498 eff. date delayed to 1-1-00.......72183 514.22 Regulation at 62 FR 53498 eff. date delayed to 1-1-00.......72183 514.23 Regulation at 62 FR 53498 eff. date delayed to 1-1-00.......72183 514.24 Regulation at 62 FR 53498 eff. date delayed to 1-1-00.......72183 514.25 Regulation at 62 FR 53498 eff. date delayed to 1-1-00.......72183 514.26 Regulation at 62 FR 53498 eff. date delayed to 1-1-00.......72183 514.27 Regulation at 62 FR 53498 eff. date delayed to 1-1-00.......72183 514.28 Regulation at 62 FR 53498 eff. date delayed to 1-1-00.......72183 514.29 Regulation at 62 FR 53498 eff. date delayed to 1-1-00.......72183 514.30 Regulation at 62 FR 53498 eff. date delayed to 1-1-00.......72183 514.31 Regulation at 62 FR 53498 eff. date delayed to 1-1-00.......72183 514.32 Regulation at 62 FR 53498 eff. date delayed to 1-1-00.......72183 514.101--514.117 (Subpart) Regulation at 62 FR 53498 eff. date delayed to 1-1-00..........................................72183 516 Regulation at 62 FR 53498 eff. date delayed to 1-1-00..........72183 [[Page 598]] 517 Regulation at 62 FR 53498 eff. date delayed to 1-1-00..........72183 520 Regulation at 62 FR 53498 eff. date delayed to 1-1-00..........72183 521.1--521.8 (Subpart) Regulation at 62 FR 53498 eff. date delayed to 1-1-00..................................................72183 521.103 Regulation at 62 FR 53498 eff. date delayed to 1-1-00......72183 602.101 (c) table amended (OMB numbers)..............................24, 1919, 2894, 30624, 33570, 34596, 35804, 35805, 36181, 44393, 44779, 52982, 55025, 56565, 68194, 68684, 69555, 70012, 70341, 71596, 71752 (c) table corrected (OMB number)................................2723 Regulation at 62 FR 53498 eff. date delayed to 1-1-00..........72183 1999 26 CFR 64 FR Page Chapter I 1 Authority citation amended.......................................1509, 5601, 5715, 23189, 26851, 36099, 36125, 36177, 37676, 43075, 43272, 43615, 48547, 60342, 61500, 69907, 72543, 72549, 72556 Technical correction...........................................10218 1.61-8 (b) amended.................................................26851 1.79-1 (d)(7) revised..............................................29790 1.79-3 (d)(2) revised; (e) and (f) redesignated as (f) and (g); new (e) added..............................................29790 1.148-4 (h)(2)(v)(A) and (B) amended...............................48547 1.148-11 (b)(4), (h) and (i) added.................................37037 1.163-5 Regulation at 62 FR 53416 eff. date delayed to 1-1-01......73408 1.163-13 (e)(2) amended............................................48547 1.165-12 Regulation at 62 FR 53416 eff. date delayed to 1-1-01.....73408 1.170A-14 (h)(4) amended...........................................23228 1.170A-6 (c)(5) Example 2 amended..................................23189 (c)(5) Examples 1, 2 and 3 amended.............................23228 (c)(5) Examples 2 and 3 corrected..............................33196 1.170A-12 (b)(2), (c), (e)(2) and (3) amended......................23228 1.170A-12T Added...................................................23189 (b)(2) corrected...............................................33195 1.171-3 (b) amended................................................48547 1.367(a)-3 (a) and (d)(3) Example 6 corrected......................15687 (c)(8) amended.................................................72549 1.367(b)-4 (b)(5)(i) and (ii) Example corrected....................15687 1.367(e)-0 Added...................................................43075 1.367(e)-0T Removed................................................43075 1.367(e)-1 Added...................................................43076 1.367(e)-1T Removed................................................43075 1.367(e)-2 Added...................................................43077 1.367(e)-2T Removed................................................43075 1.382-1 Amended....................................................36177 Corrected......................................................52650 1.382-2 (a)(1)(iv) removed; new (a)(1)(iv), (5) and (6) redesignated from 1.382-2T (f)(1)(ii), (4) and (5).........36177 (a)(1)(iii), (iv), (3)(i), (5) and (6) amended; (a)(1)(iv) added..............................................................36178 1.382-2T (e)(2)(iv) Example 2 and (h)(2)(i)(A) amended; (f)(1)(ii), (4) and (5) redesignated as 1.382-2 (a)(1)(iv), (5) and (6); (f)(1) revised; new (f)(4) and (5) added..................................................36177 1.382-4 (b) revised................................................36178 1.382-5 Removed; new 1.382-5 redesignated from 1.382-5T; heading revised; (e) amended.......................................36178 1.382-5T Redesignated as 1.382-5...................................36178 1.382-8 Removed; new 1.382-8 redesignated from 1.382-8T; heading revised; (b) introductory text, (1) and (2) redesignated as (b)(1) introductory text, (i) and (ii); new (b)(1) heading, (2) and (i) added; (f), (g) Examples 1, 2 and 4 and (h)(1) amended.........................................36178 1.382-8T Redesignated as 1.382-8...................................36178 1.408A-0 Added......................................................5601 1.408A-1 Added......................................................5601 1.408A-2 Added......................................................5601 1.408A-3 Added......................................................5601 1.408A-4 Added......................................................5603 1.408A-5 Added......................................................5605 1.408A-6 Added......................................................5607 1.408A-7 Added......................................................5610 1.408A-8 Added......................................................5610 1.408A-9 Added......................................................5611 1.411(d)-4 Amended..................................................1126 Amended........................................................38826 1.411(d)-4T Removed.................................................1127 1.451-1 (g) added..................................................26851 1.453-12 Added.....................................................45875 [[Page 599]] 1.461-1 (a)(1) amended; (a)(2)(iii)(E) added.......................26851 1.461-4 (d)(3)(ii)(A) designation, heading and (B) added; (d)(7) introductory text amended..................................26851 1.467-0 Added......................................................26851 1.467-1 Added......................................................26852 1.467-2 Added......................................................26859 1.467-3 Added......................................................26860 1.467-4 Added......................................................26863 1.467-5 Added......................................................26865 1.467-7 Added......................................................26867 1.467-8 Added......................................................26875 1.467-9 Added......................................................26875 1.469-1 (h)(2) amended.............................................36099 1.597-2 (c)(5) amended.............................................36099 1.597-4 (g)(3) amended.............................................36099 1.642(c)-6 Heading, (d) and (f) revised; (e) redesignated as 1.642(c)-6A(e); new (e) added..............................23190 1.642(c)-6T Added..................................................23190 1.642(c)-6A Undesignated center heading revised....................23199 1.642(c)-6A (e) redesignated from 1.642(c)-6(e)....................23190 Heading, (e) heading, (2)(ii), (3), (4) and (5) introductory text revised; (e)(1) and (5) Table S amended.......................23199 (e)(2)(i) amended..............................................23228 (e)(2)(i) corrected............................................33196 1.643(h)-1 Added...................................................43272 1.663(a)-1 (b)(3) Examples 1, 2, and 3 revised.....................72543 1.663(c)-1 Heading revised; (a) through (d) amended; (b)(2) removed; (b)(3) and (b)(4) redesignated as (b)(2) and (b)(3).....................................................72543 1.663(c)-2 Revised.................................................72543 1.663(c)-3 Heading revised; (a) amended; (f) removed...............72543 1.663(c)-4 Redesignated as 1.663(c)-5..............................72543 Added..........................................................72544 1.663(c)-5 Redesignated from 1.663(c)-4............................72543 Heading and introductory text revised; Example designated as Example 1 and amended; Examples 2 through 11 added.................72544 1.663(c)-6 Added...................................................72545 1.664-1 (a)(5)(ii)(b)(1) and (iv) introductory text amended........23228 (e)(6) introductory text amended...............................23229 1.664-2 (c) amended................................................23229 1.664-4 (a)(1) and (f) revised; (d) removed; (e) heading, (1) through (5), (6) heading, introductory text and Table U(1) redesignated as 1.664-4A(e) heading, (1) through (5), (6) heading, introductory text and Table U(1); (d) through (e)(5), new (6) heading and introductory text added........23199 1.664-4T Added.....................................................23200 1.664-4A Undesignated center heading revised.......................23209 1.664-4A (e) heading, (1) through (5), (6) heading, introductory text, Table U(1) redesignated from 1.664-4(e) heading, (1) through (5), (6) heading, introductory text and Table U(1) 23199 Heading, (d)(6) introductory text, (e) heading, (3), (4), (5) and (6) heading revised; (d)(4) and (e)(1) and (6) introductory text amended; (d)(6) Table D removed...............................23209 1.671-2 (e) revised................................................43274 1.671-2T Added.....................................................43274 1.672(f)-1 Added...................................................43275 1.672(f)-2 Added...................................................43276 1.672(f)-3 Added...................................................43276 1.672(f)-4 Added...................................................43278 1.672(f)-5 Added...................................................43280 1.704-1 (b)(0) table corrected; CFR correction.....................67763 1.732-1 (c), (d)(1)(ii), (vi) and (4)(iii) revised; (d)(1)(v) amended; (d)(5) added......................................69907 1.732-2 (b) Example amended........................................69908 1.734-1 (e) added..................................................69908 1.743-1 Revised....................................................69909 1.751-1 (a)(2), (3), (c)(3) and (g) Example 1 revised; (c)(4)(x) removed; (f) amended.......................................69915 1.754-1 (c)(1) designation, heading and (2) added..................69916 1.755-1 Revised....................................................69916 1.861-8 (e)(7)(iii) added; (e)(8) revised...........................1509 1.861-8T (e)(8) added; (h) amended..................................1509 1.865-1T Added......................................................1509 1.865-2 Added.......................................................1511 1.865-2T Added......................................................1514 1.871-6 Regulation at 62 FR 53416 eff. date delayed to 1-1-01......73408 [[Page 600]] 1.871-7 Regulation at 62 FR 53416 eff. date delayed to 1-1-01......73408 1.871-14 Regulation at 62 FR 53416 eff. date delayed to 1-1-01.....73408 (h) revised; eff. 1-1-01.......................................73409 (c)(3)(ii) Example amended; eff. 1-1-01........................73412 1.904-0 Amended.....................................................1515 1.904(f)-3 (a) and (b) amended.....................................36099 1.904-4 (c)(1), (2) and (3)(iii) revised; (c)(3)(iv) and (8) Examples 11, 12 and 13 added................................1515 1.904-4 (c)(1) and (2)(i)(A) amended...............................32181 1.904-5 (o) amended................................................37677 Corrected......................................................58782 1.904-5T Removed...................................................37677 1.954-1 (c)(1)(iv) removed.........................................37677 1.954-1T Removed...................................................37678 1.954-2T Removed...................................................37678 1.954-9T Removed...................................................37678 1.1017-1 (g)(2)(iv) revised; (g)(2)(v) added.......................69921 1.1271-0 (b) amended........................................48547, 60343 1.1275-2 (d) revised...............................................60343 1.1275-2T Added....................................................60343 1.1275-4 (a)(2)(vii) amended.......................................48547 1.1275-7 Redesignated from 1.1275-7T; heading amended..............48547 (g) removed....................................................60343 1.1275-7T Redesignated as 1.1275-7.................................48547 1.1286-2 Redesignated from 1.1286-2T and amended...................48547 1.1286-2T Redesignated as 1.1286-2.................................48547 1.1362-3 (a) amended...............................................61205 1.1366-0 Added.....................................................71644 1.1366-1 Added.....................................................71645 1.1366-2 Revised...................................................71646 1.1366-3 Added.....................................................71648 1.1366-4 Added.....................................................71648 1.1366-5 Added.....................................................71648 1.1367-0 Amended...................................................71648 1.1367-1 Heading, (e) introductory text, new (h) Example 1 heading and Example 4 heading revised; (f) and (g) redesignated as (g) and (h); new (h) Examples 2 and 3 redesignated as (h) Examples 3 and 4; new (f), (i), (j) and new (h) Examples 2 and 5 added; new (g) amended...............................71648 1.1367-3 Revised...................................................71649 1.1368-0 Amended...................................................71649 1.1368-1 (d)(1) and (e) revised....................................71650 1.1368-2 (a)(1), (3)(ii), (4) heading, introductory text and (d) heading revised; (a)(5) added..............................71650 1.1368-3 Examples 2 through 6 redesignated as Example 3 and Examples 6 through 9; Example 1 heading and new 3 heading revised; new Examples 2, 4, and 5 added....................71650 1.1368-4 Revised...................................................71651 1.1397E-1T (b) and (j) revised; (h) redesignated as (i); new (h) added......................................................35573 1.1441-0 Regulation at 62 FR 53421 eff. date delayed to 1-1-01.....73408 1.1441-1 Regulation at 62 FR 53424 eff. date delayed to 1-1-01.....73408 (f) revised; eff. 1-1-01.......................................73409 (b)(4)(xix), (7)(v) Examples 1 and 2, (c)(6)(ii)(B) and (e)(4)(ii)(A) amended; eff. 1-1-01.................................73412 1.1441-2 Regulation at 62 FR 53444 eff. date delayed to 1-1-01.....73408 (b)(3)(iv) and (f) amended; eff. 1-1-01........................73412 1.1441-3 Regulation at 62 FR 53446 eff. date delayed to 1-1-01.....73408 (h) amended; eff. 1-1-01.......................................73412 1.1441-4 Regulation at 62 FR 53450 eff. date delayed to 1-1-01.....73408 (g) revised; eff. 1-1-01.......................................73409 1.1441-4T Regulation at 62 FR 53452 eff. date delayed to 1-1-01....73408 1.1441-5 Regulation at 62 FR 53452 eff. date delayed to 1-1-01.....73408 (g) revised; eff. 1-1-01.......................................73410 1.1441-6 Regulation at 62 FR 53458 eff. date delayed to 1-1-01.....73408 (g) revised; eff. 1-1-01.......................................73410 1.1441-7 Regulation at 62 FR 53462 eff. date delayed to 1-1-01.....73408 (g) amended; eff. 1-1-01.......................................73412 1.1441-8 Regulation at 62 FR 53464 eff. date delayed to 1-1-01.....73408 (f) revised; eff. 1-1-01.......................................73410 1.1441-8T Regulation at 62 FR 53464 eff. date delayed to 1-1-01....73408 1.1441-9 Regulation at 62 FR 53465 eff. date delayed to 1-1-01.....73408 (d) revised; eff. 1-1-01.......................................73410 1.1442-1 Regulation at 62 FR 53466 eff. date delayed to 1-1-01.....73408 1.1442-2 Regulation at 62 FR 53466 eff. date delayed to 1-1-01.....73408 [[Page 601]] 1.1442-3 Regulation at 62 FR 53466 eff. date delayed to 1-1-01.....73408 1.1443-1 Regulation at 62 FR 53466 eff. date delayed to 1-1-01.....73408 (c) revised; eff. 1-1-01.......................................73411 1.1445-5 Regulation at 62 FR 53467 eff. date delayed to 1-1-01.....73408 1.1461-1 Regulation at 62 FR 53467 eff. date delayed to 1-1-01.....73408 (i) amended; eff. 1-1-01.......................................73412 1.1461-2 Regulation at 62 FR 53470 eff. date delayed to 1-1-01.....73408 (a)(4) Examples 1, 2 and 3 and (d) amended; eff. 1-1-01........73412 1.1461-3 Regulation at 62 FR 53471 eff. date delayed to 1-1-01.....73408 1.1461-4 Regulation at 62 FR 53471 eff. date delayed to 1-1-01.....73408 1.1462-1 Regulation at 62 FR 53471 eff. date delayed to 1-1-01.....73408 (c) amended; eff. 1-1-01.......................................73412 1.1463-1 Regulation at 62 FR 53471 eff. date delayed to 1-1-01.....73408 (b) amended; eff. 1-1-01.......................................73412 1.1502-1 (f)(4) revised............................................36101 1.1502-2 (h) amended...............................................36099 1.1502-3T (c)(2)(iii) amended......................................36099 (c)(4) amended.................................................43615 1.1502-9 (a) amended...............................................36099 Redesignated as 1.1502-9A......................................43615 Added..........................................................43616 1.1502-9T Removed..................................................43618 1.1502-11 (a)(2), (3), (4), (b)(2)(iii) Examples 1 and 2 amended 36099 1.1502-12 (b) amended..............................................36099 1.1502-13 (c)(7)(ii) Example 10, (g)(5) Example 4 and (h)(2) Examples 1 and 2 amended...................................36099 1.1502-15 Added....................................................36101 (d) Examples 3 and 4 and (g)(6) Example 1 corrected; (g)(4)(i) and (ii) correctly revised.........................................41784 1.1502-15T Removed.................................................36105 1.1502-20 (c)(4) Example 7 and (g)(3) Examples 1 and 2 amended.....36099 (g)(5) redesignated as (g)(4); (g)(1), new (4)(i)(A) and new (B) amended; new (g)(4)(ii) redesignated as (g)(4)(iii); new (g)(4)(ii) added...................................................36127 1.1502-21 Added....................................................36105 (c)(2) introductory text, (viii) Examples 1, 2 and 3 and (g)(5) Examples 4, 5 and 9 corrected...............................41784 1.1502-21T Removed.................................................36114 1.1502-22 Added....................................................36114 1.1502-22T Removed.................................................36115 1.1502-23 Added....................................................36115 (d)(1) corrected...............................................41784 1.1502-23T Removed.................................................36116 1.1502-26 (a)(1) amemded...........................................36099 1.1502-32 (b)(5)(ii) Example 2 amended.............................36099 1.1502-42 (f)(4)(i)(A) amended.....................................36100 1.1502-43 (b)(2)(iv), (v), (vi)(A), (vii) and (viii) amended.......36100 1.1502-44 (b)(2) and (3) amended...................................36100 1.1502-47 (h)(2)(i) through (iv), (3)(iii), (4)(i), (ii), (iii), (k)(5) introductory text, (l)(3)(i), (m)(2)(ii), (3)(i), (vi)(A), (vii)(A), (ix) and (q) amended....................36100 1.1502-55T (h)(4)(iii)(B)(4) amended...............................36100 1.1502-76 (b)(1)(ii)(A)(1) designation added; (b)(2)(v), (4) and (5) redesignated as (b)(2)(vi), (5) and (6); (b)(1)(ii)(A)(1) heading, (2), (2)(v), (4) and (5) Example 7 added; (b)(6)(i) revised; (b)(1)(ii)(A)(1) and (5) Example 6 amended..........................................61205 1.1502-78 (a) amended..............................................36100 1.1502-79 (a), (b), (c)(1), (d)(1) and (e)(1) amended..............36100 1.1502-90 Added....................................................36128 1.1502-90T Redesignated as 1.1502-90A..............................36127 1.1502-91 Added....................................................36129 1.1502-91T (a)(2), (c)(3) Example, (d)(1)(iii), (6) Examples 1 and 2 and (f)(2) Example.......................................36100 (a)(1), (3), (b) introductory text, (1), (c)(2), (3) Example, (d)(4), (5), (e)(2) Example, (f)(2) Example, (g)(1), (2)(i)(A), (B) and (j) amended................................................36125 Redesignated as 1.1502-91A.....................................36127 1.1502-92 Added....................................................36137 1.1502-92T (b)(2) Example 3 amended................................36100 (a), (b)(1)(i)(A), (B), (ii) introductory text, (A), (2) Examples 1, 3, 4, (3)(iii) Examples 2 and 3, (4), (e)(1)(ii) and (2) amended........................................................36125 Redesignated as 1.1502-92A.....................................36127 1.1502-93 Added....................................................36153 1.1502-93T (e) amended.............................................36100 [[Page 602]] (a)(2) and (b)(2) amended......................................36125 Redesignated as 1.1502-93A.....................................36127 1.1502-94 Added....................................................36155 1.1502-94T (a)(1)(i) and (b)(4) Example 1 amended..................36100 (a)(1)(i), (ii), (3) and (4) amended...........................36125 (a)(4), (5), (b)(4) Examples 1, 2 and 3, (c) and (d) amended 36126 Redesignated as 1.1502-94A.....................................36128 1.1502-95 Added....................................................36159 1.1502-95T (b)(1)(i), (4) Example 1 and (c)(7) Example 7 amended 36101 (a)(3), (b)(1) introductory text, (2) introductory text, (4) Example 2, (c)(2) introductory text, (7) Example 1, (d)(2) Examples 1 and 3 and (e)(1) introductory text amended..............36126 Redesignated as 1.1502-95A.....................................36128 1.1502-96 Added....................................................36170 1.1502-96T (a)(1) introductory text, (2), (5), (b)(2)(ii)(A) and (B) amended................................................36101 (a)(2) introductory text, (ii), (3), (5), (b)(1) introductory text, (3) and (c) amended..........................................36126 Redesignated as 1.1502-96A.....................................36128 1.1502-97 Added....................................................36174 1.1502-97T Redesignated as 1.1502-97A..............................36128 1.1502-98 Added....................................................36174 1.1502-98T Amended.................................................36126 Redesignated as 1.1502-98A.....................................36128 1.1502-99 Added....................................................36174 1.1502-99T (c)(2)(i) and (ii) amended..............................36101 (a), (b), (c)(1)(ii), (iii), (2)(i), (ii) and (d)(1) amended 36126 (d)(3) amended.................................................36127 Redesignated as 1.1502-99A.....................................36128 1.1502-100 (c)(2) amended..........................................36101 1.1503-2 (d)(2)(i), (ii), (4) Example 1, (g)(2)(vii)(B)(1), (2), (G) Examples 1 and 2 and (h)(3) amended....................36101 1.1502-9A Undesignated center heading added........................43615 1.1502-9A Redesignated from 1.1502-9; heading revised; (a) redesignated as (a)(2); (a) heading, (1), (b)(1)(v) and (vi) added.................................................43615 1.1502-23A (a) and (b) amended.....................................36099 1.1502-41A (c) amended......................................36099, 36100 1.1502-79A Undesignated centerheading added........................36127 1.1502-90A Redesignated from 1.1502-90T; amended; heading and introductory text revised..................................36127 1.1502-91A Redesignated from 1.1502-91T; heading revised; (h)(2) amended....................................................36127 1.1502-92A Redesignated from 1.1502-92T; heading revised...........36127 1.1502-93A Redesignated from 1.1502-93T; heading revised; (c) amended....................................................36128 1.1502-94A Redesignated from 1.1502-94A; heading revised; (b)(4) Example 3 amended..........................................36128 1.1502-95A Redesignated from 1.1502-95T; heading revised...........36128 1.1502-96A Redesignated from 1.1502-96T; heading revised...........36128 1.1502-97A Redesignated from 1.1502-97T; heading revised;..........36128 1.1502-98A Redesignated from 1.1502-98T; heading revised...........36128 1.1502-99A Redesignated from 1.1502-99T; heading and (a) revised; (b)(2)(ii) and (c)(2)(i) amended...........................36128 1.1503-2A (f)(1)(i) introductory text, (C), (2)(i) and (ii) amended....................................................36101 1.6031-1 Removed...................................................61500 1.6031(a)-1 Added; eff. in part 1-1-01.............................61500 1.6063-1 (c) added.................................................61502 1.6038-2 (j)(2)(i)(C) amended; (l) added...........................72550 1.6038-3 Added.....................................................72550 1.6038B-1 Heading and (g) revised; (b)(1)(i) and (c) amended; (b)(3) added................................................5715 (b)(1)(i), (3) introductory text, (c), and (g) corrected.......15686 (b)(2)(i) introductory text corrected..........................15687 (a) amended; (b)(1)(i), (d), (e) and (g) revised...............43082 Heading, (b)(2)(i)(B)(3) and (g) revised; (b)(1)(i) amended; (b)(2)(i)(A)(4) and (B)(4) added...................................72554 1.6038B-1T Heading and (e) revised; (g) amended....................43083 1.6038B-2 Added.....................................................5715 (j)(1)(ii) corrected...........................................15686 [[Page 603]] (a)(5) and (c)(4) revised; (c)(6) and (j)(1) introductory text amended; (j)(3) added..............................................72554 1.6041-1 (d)(5) corrected..........................................11378 Regulation at 62 FR 53471 eff. date delayed to 1-1-01..........73408 1.6041-2 (a)(1) corrected; CFR correction..........................55137 Regulation at 62 FR 53472 eff. date delayed to 1-1-01..........73408 1.6041-3 Regulation at 62 FR 53472 eff. date delayed to 1-1-01.....73408 1.6041-4 Regulation at 62 FR 53473 eff. date delayed to 1-1-01.....73408 (d) amended; eff. 1-1-01.......................................73412 1.6041-7 Regulation at 62 FR 53473 eff. date delayed to 1-1-01.....73408 1.6041-8 Regulation at 62 FR 53474 eff. date delayed to 1-1-01.....73408 1.6041A-1 Regulation at 62 FR 53474 eff. date delayed to 1-1-01....73408 (d)(3)(v) amended; eff. 1-1-01.................................73412 1.6042-2 (a)(1)(iii) corrected.....................................11378 Regulation at 62 FR 53474 eff. date delayed to 1-1-01..........73408 1.6042-3 Regulation at 62 FR 53475 eff. date delayed to 1-1-01.....73408 (b)(5) revised; eff. 1-1-01....................................73411 1.6042-4 Regulation at 62 FR 53476 eff. date delayed to 1-1-01.....73408 1.6043-2 Regulation at 62 FR 53476 eff. date delayed to 1-1-01.....73408 1.6044-2 Regulation at 62 FR 53476 eff. date delayed to 1-1-01.....73408 1.6044-3 Regulation at 62 FR 53476 eff. date delayed to 1-1-01.....73408 1.6044-5 Regulation at 62 FR 53476 eff. date delayed to 1-1-01.....73408 1.6045-1 Regulation at 62 FR 53477 eff. date delayed to 1-1-01.....73408 (g)(5) revised; eff. 1-1-01....................................73411 (d)(6)(ii)(B) amended; eff. 1-1-01.............................73412 1.6045-2 Regulation at 62 FR 53480 eff. date delayed to 1-1-01.....73408 1.6046A-1 Added....................................................72556 1.6049-4 Regulation at 62 FR 53480 eff. date delayed to 1-1-01.....73408 (d)(3)(ii)(B) amended; eff. 1-1-01.............................73412 1.6049-5 Regulation at 62 FR 53483 eff. date delayed to 1-1-01.....73408 (g) revised; eff. 1-1-01.......................................73411 (c)(4)(v) amended; eff. 1-1-01.................................73412 1.6049-6 Regulation at 62 FR 53491 eff. date delayed to 1-1-01.....73408 1.6049-7 Regulation at 62 FR 53491 eff. date delayed to 1-1-01.....73408 1.6049-8 Regulation at 62 FR 53491 eff. date delayed to 1-1-01.....73408 1.6050A-1 Regulation at 62 FR 53492 eff. date delayed to 1-1-01....73408 1.6050H-1 Regulation at 62 FR 53492 eff. date delayed to 1-1-01....73408 1.6050N-1 Regulation at 62 FR 53492 eff. date delayed to 1-1-01....73408 (e) amended; eff. 1-1-01.......................................73412 1.6071-1 Regulation at 62 FR 53492 eff. date delayed to 1-1-01.....73408 1.6091-1 Regulation at 62 FR 53493 eff. date delayed to 1-1-01.....73408 1.6109-2 (a) introductory text amended; (d) added..................43911 1.6109-2T Added....................................................43911 1.6302-4 Revised...................................................37676 1.7520-1 (c)(1) heading, (2) heading, introductory text and (d) revised; (b)(2) and (c)(2)(iii) amended....................23210 (a)(2), (3) and (c)(1) amended.................................23229 1.7520-1T Added....................................................23210 (c)(2) heading and (iii) corrected.............................33195 7 Technical correction.............................................15687 20 Authority citation amended...............................23211, 37676 20.2001-1 Revised..................................................67769 20.2013-4 (b)(2) amended; (b)(3) redesignated as (b)(4); new (b)(3) added...............................................67764 20.2031-0 Revised..................................................23211 20.2031-7 Heading, (c) through (d)(5), (6) heading, introductory text and (e) revised; (d)(6) Tables S and 80CNSMT transferred to 20.2031-7A..................................23212 20.2031-7T Added...................................................23212 (c) table and (d)(7) table corrected...........................33195 20.2031-7A Undesignated center heading revised.....................23211 20.2031-7A Heading revised; (e) added..............................23211 (e)(4) Tables S and 80CNSMT transferred from 20.2031-7 and amended............................................................23212 (e)(4) corrected...............................................33195 [[Page 604]] 20.2032-1 (f)(1) amended...........................................23229 20.2055-2 (f)(4) revised...........................................23222 (f)(2)(iv) Examples 1, 2 and 3 (f)(2)(iv) Example 3 corrected.................................33196 20.2055-3 Heading revised; (a) existing text, (b) and (c) redesignated as (a)(1), (a)(2) and (a)(3); new (b) added 67764 (b)(1)(ii) corrected...........................................71022 20.2056(b)-4 (a) amended; (d) redesignated as (e); new (d) added 67765 (d)(1)(ii) and (5) Examples 5 and 7 corrected..................71022 20.2056A-4 (c)(4)(ii)(B) and (d) Example 4 amended.................23229 (c)(4)(ii)(B) corrected........................................33196 20.6302-1 Added....................................................37676 20.7520-1 (b)(2) and (c)(2)(iii) amended; (c)(1) heading, (2) heading, introductory text and (d) revised.................23222 (a)(2), (3) and (c)(1) amended.................................23229 20.7520-1T Added...................................................23223 (c)(2) heading corrected.......................................33195 25 Authority citation amended...............................23223, 37676 25.2504-1 (d) amended..............................................67770 25.2504-2 Revised..................................................67770 25.2511-2 (j) revised..............................................67771 25.2512-0 Revised..................................................23223 25.2512-5 Heading, (c), (d) and (e) revised........................23224 25.2512-5T Added...................................................23224 25.2512-5A Undesignated center heading revised.....................23226 25.2512-5A Heading revised; (e) added..............................23226 25.6302-1 Added....................................................37676 25.7520-1 (b)(2) and (c)(2)(iii) amended; (c)(1) heading, (2) heading, introductory text and (d) revised.................23227 (a)(2), (3) and (c)(1) amended.................................23229 (c)(1) corrected...............................................33196 25.7520-1T Added...................................................23227 (c)(2) heading corrected.......................................33195 25.7520-3 (b)(2)(v) Example 5 and (4) Example revised..............23228 31 Authority citaiton amended......................................32408 31.3121(v)(2)-1 Added...............................................4547 (b)(5) Examples 10 and 11 and (g)(5) Example 8 corrected.......15687 31.3121(v)(2)-2 Added...............................................4567 31.3221-4 Added....................................................42833 31.3306(r)(2)-1 Added...............................................4541 31.3401(a)(6)-1 Regulation at 62 FR 53493 eff. date delayed to 1- 1-01.......................................................73408 (e) and (f) amended; eff. 1-1-01...............................73412 31.3406-0 Regulation at 62 FR 53493 eff. date delayed to 1-1-01....73408 31.3406(d)-3 Regulation at 62 FR 53493 eff. date delayed to 1-1-01 73408 31.3406(g)-1 Regulation at 62 FR 53493 eff. date delayed to 1-1-01 73408 (e) amended; eff. 1-1-01.......................................73412 31.3406(h)-2 Regulation at 62 FR 53493 eff. date delayed to 1-1-01 73408 (d) amended; eff. 1-1-01.......................................73412 31.6302-1 (f)(4) revised...........................................32409 (h)(2) heading and (ii) revised; (j), (k), (m) redesignated as (k), (m) and (n); (h)(2)(i) heading, (C), (iii) and new (j) added 37676 31.6302-1T Removed.................................................32409 31.6413(a)-3 Regulation at 62 FR 53494 eff. date delayed to 1-1-01 73408 31.9999-0 Amended; eff. 1-1-01.....................................73412 35a.9999-1 Regulation at 62 FR 53494 eff. date delayed to 1-1-01 73408 35a.9999-2 Regulation at 62 FR 53494 eff. date delayed to 1-1-01 73408 35a.9999-3 Regulation at 62 FR 53494 eff. date delayed to 1-1-01 73408 35a.9999-3A Regulation at 62 FR 53494 eff. date delayed to 1-1-01 73408 35a.9999-4T Regulation at 62 FR 53494 eff. date delayed to 1-1-01 73408 35a.9999-5 Regulation at 62 FR 53494 eff. date delayed to 1-1-01 73408 40 Authority citation amended......................................37677 40.6302(a)-1 Added.................................................37677 54 Authority citation amended.......................................5173 Technical correction...........................................15873 Comment request................................................57520 54.4980B-0 Added....................................................5173 [[Page 605]] 54.4980B-1 Added....................................................5173 (b) corrected..................................................14382 54.4980B-2 Added....................................................5174 54.4980B-3 Added....................................................5176 54.4980B-4 Added....................................................5178 54.4980B-5 Added....................................................5180 54.4980B-6 Added....................................................5182 54.4980B-7 Added....................................................5184 54.4980B-8 Added....................................................5186 301 Authority citation amended...........2569, 3632, 17285, 51242, 61503 Technical correction...........................................41783 301.6011-3 Added...................................................61503 301.6031-1 Removed.................................................61502 301.6031(a)-1 Added................................................61502 301.6103(j)(1)-1 (b)(3) and (6)(i)(A) revised.......................3632 301.6103(j)(1)-1T Added.............................................3632 301.6104(d)-2 Added................................................17285 301.6104(d)-3 Added................................................17285 301.6104(d)-4 Added................................................17288 301.6104(d)-5 Added................................................17289 301.6109-1 (a)(1)(i), (ii) introductory text, (A), (B) and (h)(2)(iii) revised........................................51242 (d)(2)(ii) removed; (h) redesignated as (i); new (h) added; new (i)(1) amended.................................................66583 Regulation at 62 FR 53494 eff. date delayed to 1-1-01..........73408 301.6109-1T Removed................................................51242 301.6109-3 Added...................................................51242 301.6109-3T Removed................................................51243 301.6114-1 Regulation at 62 FR 53495 eff. date delayed to 1-1-01 73408 (b)(4)(ii)(C) introductory text and (D) amended; eff. 1-1-01 73413 301.6221-1T (c) redesignated as (e); new (c) and (d) added..........3838 301.6223(c)-1T (c) amended..........................................3838 301.6224(c)-3T Heading, (b), (c)(3)(ii) and (d) Example 1 revised 3839 301.6229(b)-2T Added................................................3839 301.6229(f)-1T Added................................................3839 301.6231(a)(1)-1T (a)(1) amended; (a)(3) removed; (a)(4) redesignated as (a)(3)......................................3839 301.6231(a)(6)-1T (a) revised; (c) removed..........................3840 301.6231(a)(7)-1 (p)(2) and (r)(1) amended..........................3840 301.6231(a)(7)-1T Added.............................................3840 301.6311-2T (c)(2) amended.........................................36569 301.6320-1T Added...................................................3399 301.6330-1T Amended.................................................3407 301.6402-3 Regulation at 62 FR 53495 eff. date delayed to 1-1-01 73408 301.6402-5 (h) added...............................................48548 301.6402-6 (n) revised.............................................48548 301.6402-7 (g)(2)(iii), (3) Example 2 and (h)(1)(ii) Example amended....................................................36101 301.6501(c)-1 (e) heading revised; (f) added.......................67771 301.6721-0 Regulation at 62 FR 53496 eff. date delayed to 1-1-01 73408 301.6721-1 (a)(2)(ii) amended......................................61504 301.6724-1 Regulation at 62 FR 53496 eff. date delayed to 1-1-01 73408 (g)(2) and (3) amended; eff. 1-1-01............................73413 301.7122-0T Added..................................................39024 Correctly designated...........................................56246 301.7122-1 Removed.................................................39024 301.7211-1T Added..................................................39024 301.7502-1 (d) and (e) redesignated as (e) and (f); new (d) added 2569 301.7502-1T Added...................................................2569 301.7701-2 (b)(8)(i) amended; (b)(8)(ii) heading, introductory text, (A) and (B) redesignated as (b)(8)(ii)(A) heading, introductory text, (1) and (2); (b)(8)(ii) heading, (A)(3) and (B) added; (b)(8)(ii)(A)(1), (iii), (iv) and (e) revised....................................................66583 301.7701-3 (f)(1) amended..........................................37678 Corrected......................................................58782 (c)(1)(iii) and (iv) amended; (f) redesignated as (h); (c)(2)(iii), (d)(1) heading, new (f) and (g) added; new (h)(1) revised............................................................66583 301.7701-3T Removed................................................37678 301.7701-5 Amended..................................................4970 301.7701-7 Added....................................................4970 502 Regulation at 62 FR 53497 eff. date delayed to 1-1-01..........73408 503 Regulation at 62 FR 53497 eff. date delayed to 1-1-01..........73408 509-1--509.10 (Subpart) Regulation at 62 FR 53497 eff. date delayed to 1-1-01..........................................73408 509.103 Regulation at 62 FR 53497 eff. date delayed to 1-1-01......73408 509.117 Regulation at 62 FR 53497 eff. date delayed to 1-1-01......73408 [[Page 606]] 509.119 Regulation at 62 FR 53497 eff. date delayed to 1-1-01......73408 509.122 Regulation at 62 FR 53497 eff. date delayed to 1-1-01......73408 513.1 Regulation at 62 FR 53497 eff. date delayed to 1-1-01........73408 513.2 Regulation at 62 FR 53497 eff. date delayed to 1-1-01........73408 513.3 Regulation at 62 FR 53497 eff. date delayed to 1-1-01........73408 513.4 Regulation at 62 FR 53498 eff. date delayed to 1-1-01........73408 513.5 Regulation at 62 FR 53498 eff. date delayed to 1-1-01........73408 514.1--514.10 Regulation at 62 FR 53498 eff. date delayed to 1-1- 01.........................................................73408 514.20 Regulation at 62 FR 53498 eff. date delayed to 1-1-01.......73408 514.21 Regulation at 62 FR 53498 eff. date delayed to 1-1-01.......73408 514.22 Regulation at 62 FR 53498 eff. date delayed to 1-1-01.......73408 514.23 Regulation at 62 FR 53498 eff. date delayed to 1-1-01.......73408 514.24 Regulation at 62 FR 53498 eff. date delayed to 1-1-01.......73408 514.25 Regulation at 62 FR 53498 eff. date delayed to 1-1-01.......73408 514.26 Regulation at 62 FR 53498 eff. date delayed to 1-1-01.......73408 514.27 Regulation at 62 FR 53498 eff. date delayed to 1-1-01.......73408 514.28 Regulation at 62 FR 53498 eff. date delayed to 1-1-01.......73408 514.29 Regulation at 62 FR 53498 eff. date delayed to 1-1-01.......73408 514.30 Regulation at 62 FR 53498 eff. date delayed to 1-1-01.......73408 514.31 Regulation at 62 FR 53498 eff. date delayed to 1-1-01.......73408 514.32 Regulation at 62 FR 53498 eff. date delayed to 1-1-01.......73408 514.101--514.117 (Subpart) Regulation at 62 FR 53498 eff. date delayed to 1-1-01..........................................73408 516 Regulation at 62 FR 53498 eff. date delayed to 1-1-01..........73408 517 Regulation at 62 FR 53498 eff. date delayed to 1-1-01..........73408 520 Regulation at 62 FR 53498 eff. date delayed to 1-1-01..........73408 521.1--521.8 (Subpart) Regulation at 62 FR 53498 eff. date delayed to 1-1-01..................................................73408 521.103 Regulation at 62 FR 53498 eff. date delayed to 1-1-01......73408 601.901 (Subpart I) Added..........................................69398 602 Technical correction.............................15687, 15873, 41783 602.101 (c) table amended (OMB numbers).....4568, 4975, 5188, 5611, 5717 (c) table corrected (OMB numbers)..............................10218 (a) amended; (b) removed; (c) redesignated as (b)..............15688 (b) table amended (OMB numbers)...............................17290, 36116, 36175, 36181, 37678, 43083, 43618, 51243, 61502, 67771, 69921, 71651, 72554, 72558 Regulation at 62 FR 53498 eff. date delayed to 1-1-01..........73408 801 Added..........................................................42835 2000 26 CFR 65 FR Page Chapter I 1 Authority citation amended.......................................1237, 1312, 2326, 3588, 3595, 3813, 3815, 3819, 3825, 5776, 5779, 11207, 31078, 33754, 36909, 41332, 44437, 44681, 53586, 57096, 57733, 58650, 61269, 79722, 82927 Technical correction......................15862, 16317, 17149, 44573 Authority citation corrected...................................16319 1.1(h)-1 Added.....................................................57096 1.42-5 (b)(1)(iv), (c)(1)(x), (4)(i), (ii), (iii) Example, (e)(2), (3)(i), (f)(1)(i) and (h) amended; (b)(3), (c)(1)(xii) and (5) added; (c)(1)(v), (vi), (xi), (2)(ii), (iii) and (d) revised; eff. in part 1-1-01................................2326 (c)(1)(xi) corrected...........................................16317 1.42-6 (c)(3), (d)(1) and (d)(4)(ii) amended; eff. in part 1-1-01 2328 (c)(3) corrected...............................................16317 1.42-11 (b)(3)(ii)(A) amended; eff. 1-1-01..........................2328 1.42-12 (c) added; eff. 1-1-01......................................2328 1.42-13 (b)(3)(iii) introductory text revised; (b)(3)(vi), (vii) and (viii) added; (d) amended...............................2328 1.42-17 Added; eff. 1-1-01..........................................2329 1.56(g)-1 (k)(1) amended............................................1237 1.62-2 (e)(2) revised; (m) amended..................................4122 1.62-2T Removed.....................................................4122 [[Page 607]] 1.72(p)-1 Added....................................................46591 1.72-17A (d)(1), (2) and (3) redesignated as (d)(2), (3) and (4); new (d)(1) added...........................................46591 1.83-6 (d)(1) amended..............................................31076 1.110-1 Added......................................................53586 1.125-4T (l) revised...............................................15553 1.162-11 (a) amended................................................3825 1.162-12 (a) amended...............................................50643 1.167(a)-3 Amended..................................................3825 1.167(a)-3 Amended..................................................3825 1.167(a)-6 (a) amended..............................................3825 1.167(a)-14 Added...................................................3825 1.170A-12 (b)(2) and (3) revised...................................36909 (e)(2) amended.................................................36943 1.170A-12T Removed.................................................36910 1.197-0 Added.......................................................3826 1.197-2 Added.......................................................3827 (g)(3), (4)(i), (ii), (k) Examples 6, 7 and 27 and (l)(4)(iii) corrected..........................................................16318 (g)(3) corrected...............................................60585 (h)(12)(ii), (iii), (iv), (v), (vi)(A), (l)(1) and (2) revised; (h), (k) Example 27, (12)(vi)(B)(2)(ii), (vii)(B) and (iii) amended; (h)(12)(vi)(B)(3) removed; (k) Examples 28 through 31 added...........................................................69671 1.263A-0 Amended; introductory text revised........................50643 1.263A-0T Removed..................................................50644 1.263A-1 (b)(3) and (4) amended....................................50644 (a)(3)(v) corrected............................................61092 1.263A-4 Revised...................................................50644 (a)(2)(i)(B) and (d)(2) corrected..............................61092 1.263A-4T Removed..................................................50650 1.274-5 Added.......................................................4122 (c)(3) through (7) correctly added.............................15547 1.274-5T (c)(2)(iii), (f)(4), (g) and (j) revised; (m) amended......4123 1.274(d)-1 Removed..................................................4124 1.274(d)-1T Removed.................................................4124 1.337(d)-5T Added...................................................5776 1.338-0 Removed.....................................................1237 1.338-0T Added......................................................1237 1.338-1 Removed.....................................................1237 1.338-1T Added......................................................1239 1.338-2 Removed.....................................................1237 1.338-2T Added......................................................1241 1.338-3 Removed.....................................................1237 1.338-3T Added......................................................1243 1.338-4 Redesignated as 1.338-8.....................................1246 1.338-4T Added......................................................1246 1.338-5 Redesignated as 1.338-9.....................................1246 1.338-5T Added......................................................1249 1.338-6T Added......................................................1251 1.338-7T Added......................................................1253 1.338-8 Redesignated from 1.338-4...................................1246 1.338-9 Redesignated from 1.338-5...................................1246 1.338-10T Added.....................................................1257 1.338(b)-1 Removed..................................................1258 1.338(b)-2T Removed.................................................1258 1.338(b)-3T Removed.................................................1258 1.338(h)(10)-1 Removed..............................................1258 1.338(h)(10)-1T Added...............................................1259 1.338(i)-1 Removed..................................................1262 1.338(i)-1T Added...................................................1262 1.351-2 (e) added..................................................58650 1.354-1 (e) amended................................................31078 (f) added......................................................58651 1.355-0 Amended; heading revised; introductory text added..........79722 1.355-1 (c) amended................................................31078 (d) added......................................................58651 1.355-6 Added......................................................79723 1.356-3 (b) amended................................................31078 1.356-6 Redesignated from 1.356-6T; heading revised................31078 1.356-6T Redesignated as 1.356-6...................................31078 1.356-7 Added......................................................58651 1.367(a)-3 (d)(3) Examples 11 and 11A, (e)(2) and (g)(2)(iv) amended.....................................................3596 1.367(b)-0 Added....................................................3596 Amended........................................................66501 1.367(b)-1 Revised..................................................3597 (c)(5) heading revised.........................................66501 1.367(b)-2 Revised..................................................3598 (c)(1)(i), (e)(4) Example 3, and (j)(2)(i) amended; (f)(4) introductory text revised..........................................66501 1.367(b)-3 Added....................................................3601 (b)(2) revised; (d)(1) amended.................................66501 1.367(b)-3T Added...................................................3588 1.367(b)-4 Revised..................................................3603 (a) and (d)(1) amended; (b)(2)(i)(B)(2) revised................66501 1.367(b)-5 Added....................................................3606 (a)(1), (g) Examples 1 and 2 amended; (f) revised..............66502 1.367(b)-6 Added....................................................3608 1.367(b)-7 Removed..................................................3609 1.367(b)-8 Removed..................................................3609 1.367(b)-9 Removed..................................................3609 1.367(e)-1 (b)(2) and (d)(1) corrected.............................11467 [[Page 608]] 1.367(e)-2 (b)(1)(ii)(B)(2), (C), (2)(iii)(A)(2), (3), (B) and (C)(2) corrected...........................................11467 (b)(2)(iii)(D), (3)(i), (c)(2)(i)(A), (3)(i) and (e) corrected 11468 1.368-1 (a) and (e)(6) Example 4 amended............................1237 (e)(1)(ii) revised; (e)(2)(i) designation, (ii) and (6) Example 8 removed; (e)(6) Example 9 redesignated as (e)(6) Example 8; new (e)(6) Example 9 added; (e)(7) amended......................52911 1.368-1T Removed...................................................52912 1.368-2 (d)(4) added...............................................31806 1.381(b)-1 (a)(1) amended...........................................3609 1.401(a)-20 Amended................................................44682 1.401(a)(4)-4 (b)(2)(ii)(C) amended................................44682 1.401(a)(26)-4 (d)(2) amended......................................44682 1.401(a)(26)-6 (c)(4) amended......................................44682 1.401(a)(31)-1 Amended.............................................21314 (c) Example 1 corrected........................................34534 1.401(b)-1 (b)(3), (c) and (d)(1)(iv) revised; (d)(1)(v) added......5433 1.401(b)-1T Removed.................................................5433 1.402(c)-2 Amended.................................................21315 1.402(f)-1 Amended; eff. 1-1-01.....................................6005 1.403(b)-2 Amended.................................................21315 1.411(a)-7 (d)(4)(i) revised; (d)(4)(vi) and (vii) added...........44681 1.411(a)-7T Removed................................................44681 1.411(a)-11 (c)(2)(i) and (iii) revised; (c)(2)(ii) and (3) amended; (f) and (g) added; eff. 1-1-01.....................6006 (c)(3) revised.................................................44681 (b) and (c)(7) amended.........................................44682 1.411(a)-11T Removed...............................................44681 1.411(d)-4 Amended..........................................44682, 53906 1.417(e)-1 (b)(2)(i) amended; (b)(2)(iii) added....................44681 (b)(2)(i) amended..............................................44682 1.444-4T Added.....................................................82927 1.471-6 (d) and (f) amended........................................50650 1.513-7 Added.......................................................5773 (b) Example 7 corrected........................................16143 1.597-2 (d)(5)(iii)(B) amended......................................1237 1.597-5 (c)(3)(i) and (d)(2)(i) amended.............................1237 1.642(c)-6 (d), (e) and (f) revised................................36910 1.642(c)-6T Removed................................................36919 1.642(c)-6A (e)(2)(ii), (3) and (4) amended........................36943 1.643(h)-1 (a)(2)(i), (b)(1), (2) and (g) Example 1 amended........41332 1.663(c)-5 Example 4 corrected.....................................16317 1.663(c)-6 Corrected...............................................16317 1.664-1 (a)(6) introductory text amended...........................36943 1.664-2 (c) table corrected........................................12471 1.664-4 (a)(1), (d), (e)(1) through (5) and (f) revised; new (e) heading and (7) added......................................36919 (e)(6) amended.................................................36943 1.664-4T Removed...................................................36928 1.664-4A (e)(4) and (5) amended....................................36943 1.671-2 (e) revised................................................41332 1.671-2T Removed...................................................41334 1.672(f)-2 (b)(1) and (d) Example 1 amended........................41334 1.672(f)-3 (a)(1), (4) Example 2, (b)(1) and (4) Examples 1 and 2 amended....................................................41334 1.672(f)-4 (c)(1), (d)(1) and (g) Example 4 amended................41334 1.672(f)-5 (a)(1) amended..........................................41334 1.741-1 (e) and (f) added..........................................57099 1.743-1 (h)(2)(iv) introductory text and Example corrected..........9220 1.752-3 (a)(3) amended; (b) redesignated as (c); new (b) and (c) Example 3 added; new (c) introductory text revised.........64890 1.752-5 (a) amended................................................64890 1.754-1 (c)(2) heading and section corrected........................9220 1.755-1 (b)(2)(ii) Example 2 corrected..............................9220 1.832-4 (a)(3) revised; (a)(4) and (5) redesignated as (a)(13) and (14); new (a)(4) through (12) added..........................706 1.852-12 (d) added..................................................5777 1.857-11 (e) added..................................................5777 1.894-1 (d) revised................................................40997 (d) correctly redesignated as (e); new (d) correctly added; new (d)(5) Examples 7, 11; (d)(5)(i) and (ii) and new (e) corrected..........................................................76932 1.894-1T Correctly removed.........................................76933 1.921-1T (b)(1) amended.............................................1237 1.936-11 Added......................................................3815 1.936-11T Removed...................................................3815 1.988-0 Amended.....................................................2028 1.988-2 (b)(15), (d)(5), (e)(3)(iv) and (7) added...................2028 1.1031(d)-1T Amended................................................1237 1.1031(j)-1 (b)(2)(iii) amended.....................................1237 [[Page 609]] 1.1032-2 (e) revised; (f) added....................................31076 1.1032-3 Added.....................................................31076 (c)(1) correctly revised.......................................37481 1.1036-1 (d) added.................................................58652 1.1060-1T Revised...................................................1262 1.1092(c)-1 Added...................................................3813 1.1223-3 Added.....................................................57099 1.1291-1 Redesignated from 1.1291-1T; heading revised...............5779 1.1291-1T Redesignated as 1.1291-1..................................5779 1.1293-0 Corrected.................................................16319 1.1293-1 Redesignated from 1.1293-1T; heading revised; (c)(1) amended.....................................................5779 (c)(1) and (2)(i) amended.......................................5781 1.1293-1T Redesignated as 1.1293-1..................................5779 1.1295-0 Amended; introductory text revised.........................5779 Corrected......................................................16319 1.1295-1 Redesignated from 1.1295-1T; heading, (b)(3)(iv)(B), (c)(2)(ii), (iii), (e), (g)(3) introductory text and (k) revised; (b)(4), (c)(2)(v) Example 3, (f)(1)(ii), (iii), (2)(i)(B), (C) and (h) amended; (d)(3), (4) and (5) redesignated as (d)(4), (5) and (6); (b)(3)(v), new (d)(3), (f)(3) and (g)(5) added; (f)(1)(iv) and (2)(i)(D) removed.....................................................5779 (b)(3)(iv)(A), (c)(2)(ii), (iv), (d)(1), (2)(i)(A), (ii), (iii), (6), (f)(1)(iii), (g)(1) introductory text, (ii)(A), (h), (i)(1)(iii) and (3)(iii) amended....................................5781 1.1295-1T Redesignated as 1.1295-1..................................5779 1.1295-3 Redesignated from 1.1295-3T; heading, (b)(1) and (c)(5)(i) revised; (a), (b)(2), (c)(3), (4)(i)(A), (6)(i), (d)(1), (f)(2)(i) introductory text, (4)(vi) and (g)(3) amended.....................................................5781 1.1295-3T Redesignated as 1.1295-3..................................5781 1.1296(e)-1 Added...................................................3819 1.1361-0 Amended; introductory text revised.........................3848 1.1361-1 (d)(1)(i) and (3) removed; (d)(1)(ii) through (d)(1)(v) redesignated as (d)(1)(i) through (d)(1)(iv); (b)(1)(i) and new (d)(1)(i) revised; (e)(1) amended...................3849 1.1361-2 Added......................................................3849 1.1361-3 Added......................................................3850 1.1361-4 Added......................................................3850 (d) Example 3 corrected........................................16318 1.1361-5 Added......................................................3852 (b)(1)(i) corrected............................................16318 1.1361-6 Added......................................................3854 1.1362-0 Amended....................................................3854 1.1362-2 (c)(5)(ii)(C) amended......................................3854 1.1362-8 Added......................................................3854 (d) Example 2 corrected........................................16318 1.1366-4 (c) corrected.............................................12471 1.1367-1 (h) Example 5 corrected...................................12471 Corrected......................................................16319 1.1368-0 Amended....................................................3855 1.1368-2 (d)(2) amended.............................................3855 1.1374-8 (b) amended................................................3855 1.1397E-1 Redesignated from 1.1397E-1T; heading, (c), (f)(2), (i) and (j) revised; (k) added.................................57733 1.1397E-1T Redesignated as 1.1397E-1...............................57733 1.1441-0 Amended...................................................32168 1.1441-1 (f)(2)(i) corrected.......................................16319 1.1441-1 (b)(2)(i) and (3)(i) amended; (b)(2)(iv)(A), (B)(3), (C), (v)(A), (B), (vii), (3)(ii), (iii)(C), (D), (iv) through (vii), (6), (c)(2), (6), (d)(2), (3), (4), (e)(1)(ii)(A)(1), (3), (4), (3), (4)(ii)(A), (B)(1) through (4), (6), (iv), (vii), (ix)(C), (5)(i), (iii), (iv) and (v) revised; (c)(12) through (29), (e)(4)(ii)(B)(8) and (ix)(A)(4) added......................32170 (b)(1), (2)(iii)(A), (B), (vi), (4)(iii), (v), (xviii), (7)(i)(A), (iii), (9), (e)(1)(ii)(A)(2), (2)(i), (ii) and (4)(viii) amended..................................................32211 1.1441-2 (a), (b)(1)(i) and (3) revised; (b)(2)(i) amended; (b)(2)(ii) removed; (b)(2)(iii) redesignated as (b)(2)(ii) 32186 1.1441-3 (b)(2)(i), (c)(1) and (4)(i)(C) revised...................32187 (c)(2)(i) introductory text amended............................32212 1.1441-4 (a)(3)(i) and (b)(1)(ii) revised..........................32187 (a)(3)(ii) amended.............................................32212 1.1441-5 (a) through (e) revised...................................32188 1.1441-6 (g)(2) corrected..........................................16319 (b)(1), (2), (3), (c) and (e) revised; (b)(4) removed; (b)(5) redesignated as (b)(4).............................................32194 [[Page 610]] 1.1441-7 (a), (b)(2) and (3) revised; (b)(4) through (11) added....32197 (b)(1) amended.................................................32212 1.1441-9 (b)(2) revised............................................32201 1.1441-10 Added.....................................................1312 1.1461-1 (a)(1) amended; (b)(2), (3), (c)(5), (6) and (7) removed; (b)(4) and (c)(8) redesignated as (b)(2) and (c)(5); (c)(1) through (4) revised.................................32201 (b)(2) amended.................................................32212 1.1502-3 Heading, (c), (d) and (e)(3) revised; (b)(3) added........33754 (d)(5) Example corrected.......................................48379 (d)(4)(i) corrected............................................50281 1.1502-3T Removed..................................................33758 1.1502-4 (f)(3) and (g)(3) revised.................................33758 1.1502-4T Removed..................................................33759 1.1502-13 (f)(6)(v) amended........................................31078 1.1502-21 (c)(2)(ix) revised.......................................33759 1.1502-55 Added....................................................33759 1.1502-55T Removed.................................................33760 1.1502-9A (a)(2) and (b)(1)(v) amended.............................33760 1.1502-75 (k) amended...............................................1237 1.1502-76 (b)(1)(ii)(A)(1) amended..................................1237 1.1502-98 Amended..................................................33760 1.6011-4T Added....................................................11207 (a) and (d)(1) amended; (e) and (g) revised....................49911 1.6012-7T Removed..................................................44438 1.6041-1 (d)(5) revised............................................32205 1.6041-2 (a)(3)(ii) revised........................................50406 1.6041-4 (a)(3) revised; (a)(6) added..............................32205 1.6041-6 Amended...................................................50406 1.6041A-1 (d)(3)(i)(B) revised; (d)(3)(i)(C) added.................32205 1.6042-2 (c) amended...............................................50406 1.6042-3 (b)(1)(vi) revised........................................32205 1.6043-2 (a) revised...............................................50406 1.6044-2 (d) amended...............................................50407 1.6045-1 (g)(1)(i) amended; (g)(3)(iv) and (4) Example 7 revised; (g)(4) Example 8 and 9 added...............................32206 (j) amended....................................................32212 (r) added......................................................50407 1.6045-2 (g)(3) revised............................................50407 1.6045-4 (j) amended...............................................50407 1.6047-1 (a)(6) amended............................................50407 1.6049-4 (c)(1)(ii) introductory text revised......................32207 (c)(1)(ii)(A) amended..........................................32212 (g)(1) and (2) amended.........................................50407 1.6049-5 (b)(14), (c)(4), (d)(2)(i), (ii), (3) and (4) revised; (c)(6) Example 3 and (d)(5) removed; (c)(6) Examples 4 and 5 redesignated as (c)(6) Examples 3 and 4; (b)(10)(ii), (11) introductory text, (c)(1), new (6) Examples 3, new 4 and (d)(1) introductory text amended.......................32207 1.6049-7 (g) removed...............................................37702 (b)(2)(iv) amended.............................................50407 1.6050A-1 (b) revised..............................................50407 1.6050D-1 (b) revised..............................................50407 1.6050E-1 (h) amended..............................................50408 1.6050H-2 (a)(4) amended...........................................50408 1.6050J-1T Amended.................................................50408 1.6050P-1 (a)(4)(i) revised........................................50408 1.6052-1 (b)(1)(ii) revised........................................50408 1.6061-2T Removed..................................................44438 1.6065-2T Removed..................................................44438 1.6695-1 (b)(4)(i) revised; (g) added; authority citation removed 44437 1.6695-1T Removed..................................................44437 1.6695-2 Added.....................................................61269 1.6695-2T Removed..................................................61269 1.7520-1 (b)(2), (c)(1), (2) and (d) revised.......................36928 (a)(2) amended.................................................36943 1.7520-1T Removed..................................................36929 1.7701(l)-0 Added...................................................1313 1.7701(l)-3 Added...................................................1313 (g)(2)(iii) Example 1 corrected................................16317 7 Authority citation amended........................................3609 7.367(b)-1 Removed..................................................3609 7.367(b)-2 Removed..................................................3609 7.367(b)-3 Removed..................................................3609 7.367(b)-4 Removed..................................................3609 7.367(b)-5 Removed..................................................3609 7.367(b)-6 Removed..................................................3609 7.367(b)-7 Removed..................................................3609 7.367(b)-8 Removed..................................................3609 7.367(b)-9 Removed..................................................3609 7.367(b)-10 Removed.................................................3609 7.367(b)-11 Removed.................................................3609 7.367(b)-12 (a) revised.............................................3609 7.367(b)-13 Removed.................................................3609 20 Authority citation amended......................................36929 20.2031-0 Amended..................................................36929 20.2031-7 (c) and (d)(1) through (5) revised; new (d) heading and (7) added; (d)(6) introductory text and (e) revised........36929 20.2031-7T Removed.................................................36939 20.2031-7A (e)(1) amended..........................................36943 [[Page 611]] 20.2055-2 (f)(4) amended...........................................36943 20.7520-1 (a)(2), (b)(2), (c)(1), (2) and (d) revised..............36939 20.7520-1T Removed.................................................36940 25 Authority citation amended......................................36940 25.2512-0 Amended..................................................36940 25.2512-5 (c), (d) and (e) revised.................................36940 (d)(2)(C)(v)(A) Example corrected.......................39470, 52163 (d)(2)(v)(A) and (B) corrected.................................58222 25.2512-5T Removed.................................................36942 25.2512-5A (e)(1) amended..........................................36943 25.2702-3 (b)(1)(i) and (c)(1)(i) amended; (b)(3) and (c)(3) revised; (b)(4) redesignated as (b)(5); new (b)(4), (c)(4) and (d)(5) added...........................................53588 (b)(3) heading and (c)(3) heading correctly revised; (b)(4) and (c)(4) corrected...............................................70792 25.7520-1 (b)(2), (c)(1), (2) and (d) revised......................36942 (a)(2) amended.................................................36943 25.7520-1T Removed.................................................36943 25.7520-3 (b)(2)(v) Example 5 amended..............................36943 26.2600-1 (b)(4) revised; (b)(5) added.............................79738 26.2601-1 (b)(1)(i), (2)(vii)(B) and (c) amended; (b)(4) redesignated as (b)(5); new (b)(4) added...................79738 31 Authority citation amended......................................76153 31.3121(b)(7)-2 (d)(2)(i) amended..................................44682 31.3402(q)-1 (f)(1) introductory text amended......................50408 31.3405(c)-1 Amended...............................................21315 31.3406(h)-3 (a) introductory text amended.........................32212 31.6053-1 (a), (b)(1) introductory text, (2) and (c) revised; (b)(1)(iii) amended; (d) added.............................77819 31.6053-3 (a)(4) amended...........................................50408 31.6053-4 (a)(1) and (2) amended...................................77820 31.6071(a)-1 (a)(3)(i) revised.....................................50408 31.6302-1 (f)(4) amended...........................................76153 31.6302-1T Added...................................................76153 35 Heading and authority citation revised; eff. 1-1-01..............6007 35.3405-1 Redesignated as 35.3405-1T; new 35.3405-1 added; eff. 1- 1-01........................................................6007 Corrected................................................8234, 17149 35.3405-1T Redesignated from 35.3405-1; heading revised; eff. 1-1- 01..........................................................6007 Corrected.......................................................8234 40.0-1 (a) amended.................................................36326 40.0-1T Removed....................................................36326 40.6011(a)-1 (b)(2) introductory text and (v) amended..............17153 (a)(2)(iii) added..............................................36326 40.6011(a)-1T Removed..............................................36326 40.6302(c)-1 (c)(2)(iv) added; (f)(1) amended......................36326 40.6302(c)-1T Removed..............................................36327 40.6302(c)-2 (b)(2)(iii) added.....................................36327 40.6302(c)-2T Removed..............................................36327 41.0-1 Revised.....................................................17153 41.0-2 Removed.....................................................17153 41.0-3 Removed.....................................................17153 41.4481-1 (a), (b) and (c)(3) introductory text revised; (c)(1) introductory text, (d)(1) and (e) introductory text amended....................................................17153 41.4481-1T Removed.................................................17153 41.4481-2 (a)(1) revised...........................................17153 41.4482(a)-1 (a)(2) amended; (c) removed...........................17153 41.4482(b)-1 (b), (c), (d) and authority citation removed; (e) and (f) redesignated as (b) and (c); (a) and new (b) heading revised; new (b)(1) and (2) amended........................17153 41.4482(b)-1T Removed..............................................17154 41.4482(c)-1 Heading, (a), (b) and (c) revised.....................17154 41.4483-1 Revised..................................................17154 41.4483-2 (a), (e) introductory text, (1), (2) and (f) Example 1 amended....................................................17154 41.4483-3 (a)(2), (b) and (f) amended..............................17154 41.4483-5 Removed..................................................17154 41.4484-1 Removed..................................................17154 41.6001-1 (a)(6), (7) and (b) amended..............................17154 41.6001-2 (a), (c)(1)(ii) introductory text, (iii), (d) Examples 1 and 2 amended; (d) Example 4 removed.......................17154 41.6011(a)-1 Revised...............................................17154 41.6071(a)-1 (a) revised; (b), (d), (e) and (f) removed; (c) redesignated as (b) and amended............................17155 41.6081(a)-1 Removed...............................................17155 41.6091-1 Revised..................................................17155 [[Page 612]] 41.6101-1 Revised..................................................17155 41.6109-1 Revised..................................................17155 41.6151(a)-1 Revised...............................................17155 41.6161(a)(1)-1 Removed............................................17155 41.6302(b)-1 Removed...............................................17155 41.7805-1 Removed..................................................17155 47 Removed.........................................................17155 48 Authority citation amended......................................17155 48.0-2 (a)(2) removed..............................................17155 48.4041-21 (c)(1) amended..........................................17155 48.4052-1 Added....................................................17155 48.4081-1 (b), (c)(1)(i) introductory text and (A) amended; (c)(2) and (d) revised; (e) and (f) added.........................17155 48.4081-1T Removed.................................................17156 48.4081-2 (b) and (c)(3) amended; (e) revised; (f) added...........17156 48.4081-3 (a), (b)(1) introductory text, (i), (ii), (iii), (c)(1) introductory text, (d)(1), (e)(1) introductory text and (f)(1) amended; (i) revised; (j) added.....................17156 48.4081-6 (b)(3) revised...........................................17157 48.4081-7 (c)(2), (4)(v) and (f) Example 1 amended.................17157 48.4081-8 (a) revised..............................................17157 48.4081-9 Removed..................................................17157 48.4082-1 Heading and (b) introductory text revised; (a) introductory text, (3) and (b)(1) amended..................17157 48.4082-2 Revised..................................................17157 48.4082-4 Heading, (a)(1), (b) heading, (1) and (d) revised; (c)(4) and (10) removed; (c)(5) through (9) redesignated as (c)(4) through (8); (a)(2)(i), new (c)(7) and new (8) amended....................................................17157 48.4082-5 Heading revised; (a), (b), (c) introductory text, (3), (d)(1) introductory text, (2), (g) and (h) amended.........17157 48.4082-6 Added....................................................17158 48.4082-7 Added....................................................17158 48.4082-6T Removed.................................................17159 48.4082-7T Removed.................................................17159 48.4082-8T Removed.................................................17159 48.4082-9T Removed.................................................17159 48.4082-10T Removed................................................17159 48.4083-1 (c)(2) amended; (d) revised..............................17159 48.4091-3T Redesignated as 48.4091-3...............................17159 48.4091-3 Redesignated from 48.4091-3T; heading amended............17159 48.4101-1 Heading, (c)(1), (d), (f)(1)(i) heading, (ii) heading, introductory text, (h)(2)(iii) and (3)(i) revised; (a)(1), (2), (h)(1)(iii), (3)(ii) heading, introductory text, (v), (i)(2)(ii), (iii), (k) and (l)(2) amended; (a)(6), (b)(7), (8), (9), (h)(2)(iv) and (l)(4) added......................17159 (c)(1)(v) and (vi) redesignated as (c)(1)(vi) and (vii); new (c)(1)(v) added; (l)(2) amended....................................26488 48.4101-2 Revised..................................................17160 48.4101-2T Removed.................................................26489 48.4101-3T Removed.................................................17160 48.4102-2T Removed.................................................17160 48.4221-1 (a)(2)(ii) amended.......................................17160 48.4221(b)-1 (c) amended...........................................17160 48.6416(b)(2)-1 Amended............................................17160 48.6416(b)(2)-2 (a) revised........................................17160 48.6420-7 Removed..................................................17161 48.6420(c)-2 Removed...............................................17161 48.6421-2 (a) amended..............................................17161 48.6427-8 Heading, (a), (b)(1), (d)(2), (3) and (f) revised; (b)(2) Examples 1 and 2, (d)(1), (4) and (5) amended.......17161 48.6427-9 Heading, (a), (b)(2), (c) introductory text, (1), (2) introductory text, (e)(1)(i), (ii) and (g) revised; (b) introductory text, (e)(1) introductory text, (iv), (v)(A), (vi) and (2)(ii) amended; (e)(1)(vii) removed..............17161 48.6427-10 Added...................................................17162 48.6427-10T Removed................................................17163 48.6427-11 Added...................................................17162 (e)(2)(iii) revised............................................26489 48.6427-11T Removed................................................17163 48.6715-1 Heading, (a)(1), (2) and (4) amended.....................17163 49 Authority citation revised.......................................1057 49.4251-4 Added.....................................................1057 (e) Example 6 corrected........................................10153 145.4051-1 (f) amended.............................................17164 145.4052-1 (a)(2)(ii) revised; (a)(7) removed......................17164 301 Authority citation amended.....216, 2033, 11213, 11218, 71256, 78411 [[Page 613]] 301.6103(j)(1)-1 (b)(3) and (6)(i)(A) revised; (b)(6)(iii) and (e) added......................................................71256 301.6103(j)(1)-1T Removed..........................................71257 301.6103(j)(5)-1T Added (temporary)..................................216 301.6104(d)-0 Redesignated from 301.6104(d)-2 and revised...........2033 301.6104(d)-1 Removed; new 301.6104(d)-1 redesignated from 301.6104(d)-3; (a), (b) introductory text, (1), (2), (3)(iii)(B), (4)(i) and (ii) amended; (b)(3)(iii)(C) redesignated as (b)(3)(iii)(D); new (b)(3)(iii)(C) added; (h) revised.................................................2033 301.6104(d)-2 Redesignated as 301.6104(d)-0.........................2033 Redesignated from 301.6104(d)-4; (a) amended; (e) revised.......2034 301.6104(d)-3 Redesignated as 301.6104(d)-1.........................2033 Redesignated from 301.6104(d)-5; (a) amended; (g) revised.......2034 301.6104(d)-4 Redesignated as 301.6104(d)-2.........................2034 301.6104(d)-5 Redesignated as 301.6104(d)-3.........................2034 301.6109-1 (i) redesignated as (j); new (i) added; new (j)(1) amended.....................................................3856 301.6111-2T Added..................................................11218 (b)(3)(ii), (c)(1) and (h) amended; (c)(2), (f) and (g)(1) revised; (c)(3) added..............................................49912 301.6112-1T Amended.........................................11213, 49912 301.6302-1T Added..................................................81356 301.6501(c)-1 (f)(5) corrected......................................1059 301.6651-1 (a)(2) and (3) amended; (a)(4) added....................50408 301.7508-1 Added...................................................78411 301.7508A-1 Added..................................................78411 601.901 (e) correctly revised......................................15862 602.101 (b) table amended (OMB numbers)............................1059, 1265, 1318, 2034, 3588, 3589, 3609, 3843, 3856, 4124, 5777, 5781, 11211, 11214, 11222, 17149, 17164, 44438, 52912, 53587, 57101, 61270, 77820 (b) table amended (OMB numbers); eff. 1-1-01..............2329, 6008 (b) table corrected (OMB numbers).......................17149, 56484